SCHEDULES
SCHEDULE 3... SAYE option schemes
F1PART 8Notification of schemes, annual returns and enquiries
Notices and returns to be given electronically etc
40D
(1)
A notice under paragraph 40A, and any information accompanying the notice, must be given electronically.
(2)
A return under paragraph 40B, and any information accompanying the return, must be given electronically.
(3)
But, if HMRC consider it appropriate to do so, HMRC may allow the scheme organiser to give a notice or return or any accompanying information in another way; and, if HMRC do so, the notice, return or information must be given in that other way.
(4)
The Commissioners for Her Majesty's Revenue and Customs—
(a)
must prescribe how notices, returns and accompanying information are to be given electronically;
(b)
may make different provision for different cases or circumstances.