asked Her Majesty's Government:

Which legislation allows Her Majesty's Revenue and Customs to require those lodging paper tax returns to do so three months before those who use the HMRC's website. [HL6026]

The legislation specifying the dates for delivering tax returns on paper or electronically is:

personal return—Section 8(1D)-(1G), Taxes Management Act 1970, as enacted by Section 88(4) Finance Act 2007;

trustee's return—Section 8A(1B)-(1E), Taxes Management Act 1970, as enacted by Section 89(4) Finance Act 2007; and

partnership return—Section 12AA(4)-(4E) Taxes Management Act 1970, as enacted by Section 90(1) Finance Act 2007.

asked Her Majesty's Government:

Which legislation allows Her Majesty's Revenue and Customs to levy a financial penalty for not meeting the due date for the return of paper tax returns, when the due date for electronic completion is three months later. [HL6027]

The legislation which provides for a financial penalty for not meeting the due date for filing a tax return, whether on paper or electronically is:

personal return and trustee's return—Section 93(1)-(7), Taxes Management Act 1970; and

partnership return—Section 93A(1)-(5) Taxes Management Act 1970.