s 421JB Returns to be given electronically
(1) A return under section 421JA, and any information accompanying the return, must be given electronically. (2) But, if HMRC consider it appropriate to do so, HMRC may allow a person to give a return or any accompanying information in another way; and, if HMRC do so, the return or information must be given in that other way. (3) The Commissioners for Her Majesty's Revenue and Customs— (a) must prescribe how returns and accompanying information are to be given electronically; (b) may make different provision for different cases or circumstances.