30.20Delivery of Returns
As noted in 5.1.17 above, a beneficiary is required to file an electronic return. However, if the beneficiary is not claiming any relief, exemption or credit they may cho...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.