The Annual Tax on Enveloped Dwellings (Returns) Regulations 2013

• Citation: S.I. 2013/1844
• Sections: 5

Section 1 Citation and commencement

These Regulations may be cited as the Annual Tax on Enveloped Dwellings (Returns) Regulations 2013 and come into force on 12th August 2013.

Section 2 Interpretation

In these Regulations—

“ ATED ” means the annual tax on enveloped dwellings;

“the Commissioners” means the Commissioners for Her Majesty’s Revenue and Customs;

“prescribed” means prescribed by the Commissioners in a published Notice as revised or replaced from time to time.

Section 3 ATED returns

(1) A return must be made in the manner prescribed.

(2) The return may require the chargeable person to provide the information (or any part of the information) listed in the Schedule.

(3) The Commissioners may modify or dispense with any particular requirement under this regulation where it appears to them to be reasonable to do so in an individual case.

Section 4 Delivery of Returns

(1) A return must be delivered in the prescribed manner.

(2) The Commissioners may in particular prescribe the form in which a return or related communication in relation to that return may be delivered electronically (an “electronic communication”).

(3) Where provision is made for an electronic communication, the Commissioners may prescribe the method of delivery (a “prescribed electronic method”).

(4) If a chargeable person has communicated with the Commissioners by means of a prescribed electronic method in respect of a return, the Commissioners must issue an electronic acknowledgement of the communication.

(5) If a person has communicated with the Commissioners by a prescribed electronic method, the Commissioners may communicate electronically with the chargeable person in respect of a return, unless they are notified by a prescribed method that the person is not, or is no longer willing to receive such communications electronically.

(6) The Commissioners may treat any information within a return as not having been provided unless it is provided in accordance with this regulation.

Section 5 Validation of electronic communication

(1) A prescribed electronic method must incorporate an electronic validation process.

(2) Unless the contrary is proved—

(a) the use of a prescribed electronic method will be presumed to have resulted in the making of an electronic communication to the Commissioners only if this has been successfully recorded as such by the relevant electronic validation process; and

(b) the time of making an electronic communication to the Commissioners using a prescribed electronic method will be presumed to be the time recorded as such by the relevant electronic validation process.