CISR17440 - The Scheme: secondary legislation: regulation 43

This regulation deals with proof of delivery of information provided electronically.

Unless proved otherwise, it can be assumed that information has been electronicallyprovided either to or by HMRC if the delivery and despatch details are recorded on an HMRCsystem: SI2005/2045 reg 43(1)(a) and (b)

Unless proved otherwise, electronic delivery of information to or from HMRC cannot beassumed if there is no record of delivery or despatch details on an HMRC system:SI2005/2045 reg 43(2)(a) and (b).

Unless proved otherwise, it can be assumed that the time of receipt or despatch ofelectronically delivered information will be as recorded on an HMRC system: SI2005/2045reg 43(3).

ENABLING PROVISION – FA04/S71 (1)