(1) An individual who is chargeable to income tax or capital gains tax for a tax year shall not be required to comply with section 959R where a return, which is delivered by means other than electronic means, is delivered on or before 31 August in the tax year following the tax year to which the return relates.
(2) Where subsection (1) applies, a Revenue officer shall make the self assessment on behalf of the chargeable person in accordance with section 959U.
(3) This section shall not apply to an individual who is, by virtue of section 917EA, a specified person who is required to deliver the return concerned by electronic means.
(4) Where the chargeable person is assessed to tax under section 1023 or 1031H, and his or her spouse or civil partner, as the case may be, is also a chargeable person, then, in relation to the return concerned, no self assessment shall be made under subsection (2) until such time as the spouse or civil partner, as the case may be, has delivered his or her re
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