The Commissioners for Her Majesty's Revenue and Customs hereby direct that, on and after 9th February 2007, a company that is required to deliver information in, or in connection with, the claims, elections, notices and returns specified in the Schedule to the Petroleum Revenue Tax (Electronic Communications) Regulations 2003 ("the relevant information") is authorised to do so using e-mail or over the Internet.
The Commissioners further direct that -
(a) the methods approved by them for -
i. authenticating the identity of the person sending the relevant information,
ii. delivery of the relevant information, and
iii. authenticating the relevant information; and
(b) the form approved by them in which the relevant information is to be
delivered;
are the methods and form set out, at the time of, and for the purposes of,
the delivery of the relevant information, in the terms and conditions for
use of e-communication for Petroleum Revenue Tax, on the HM Revenue and Customs
website.
Agents acting on behalf of companies - information in, or in connection with, the claims, elections, notices and returns specified in the Schedule to the Petroleum Revenue Tax (Electronic Communications) Regulations 2003.
The Commissioners for Her Majesty's Revenue and Customs hereby direct that on and after 9th February 2007 an agent who delivers information on behalf of a company, which the company is required to deliver in, or in connection with, the claims, elections, notices and returns specified in the Schedule to the Petroleum Revenue Tax (Electronic Communications) Regulations 2003 ("the relevant information"), is authorised to do so using e-mail or over the Internet provided that the following conditions are met.
The first condition is that the agent is authorised to act for the company to which the return relates by means of a form 64-8 signed by a proper officer of the company.
The second condition is that -
(a) the agent makes a copy of the relevant information before it is sent;
and
(b) the copy is authenticated by a proper officer of the company, (or other
person authorised to make the return of behalf of the company) by means of
a signature confirming that the information is correct to the best of his
knowledge and belief before the information is sent by the agent.
This second condition will not apply where the agent is a person authorised by the company to make the return on its behalf.
The Commissioners further direct that -
(a) the methods approved by them for -
i. authenticating the identity of the person sending the relevant information,
ii. delivery of the relevant information, and
iii. authenticating the relevant information; and
(b) the form approved by them in which the relevant information is to be
delivered;
are the methods and form set out, at the time of, and for the purposes of,
the delivery of the relevant information, in the terms and conditions for
use of e-communication for Petroleum Revenue Tax, on the HM Revenue and Customs
website.
Other communications within the scope of the Petroleum Revenue Tax (Electronic
Communications) Regulations 2003
The Commissioners for Her Majesty's Revenue and Customs hereby direct that
companies or their agents may use telephonic facsimile for other communications
to which the regulations apply.
Paul Gray
Mike Eland
9th February 2007
Two of the Commissioners for Her Majesty’s Revenue and Customs
