1B

A return under this section for a year of assessment (Year 1) must be delivered—

a

in the case of a non-electronic return, on or before 31st October in Year 2, and

b

in the case of an electronic return, on or before 31st January in Year 2.

1C

But subsection (1B) is subject to the following two exceptions.

1D

Exception 1 is that if a notice in respect of Year 1 is given after 31st July in Year 2 (but on or before 31st October), a return must be delivered—

a

during the period of 3 months beginning with the date of the notice (for a non-electronic return), or

b

on or before 31st January (for an electronic return).

1E

Exception 2 is that if a notice in respect of Year 1 is given after 31st October in Year 2, a return (whether electronic or not) must be delivered during the period of 3 months beginning with the date of the notice.

1F

The Commissioners—

a

shall prescribe what constitutes an electronic return, and

b

may make different provision for different cases or circumstances.