CISR17420 - The Scheme: secondary legislation: regulation 41
This regulation deals with the proof of identity of the person sending or receivingelectronic delivery.
The identity of –
- a person sending information electronically to HMRC, or
- a person receiving information electronically from HMRC
can be assumed to be, unless proved otherwise, the person recorded on the HMRC system.
ENABLING PROVISION – FA04/S71 (1)