This regulation deals with information provided electronically
on behalf of someone else.
If a person has information electronically delivered to an
HMRC system by a third party, that information is regarded as
having been delivered by the person themselves: SI2005/2045 reg
42(1)(a).
If a person can prove that information was electronically
delivered by a third party to HMRC without their knowledge or
consent, then (1) will not apply: SI2005/2045 reg 42(2).
ENABLING PROVISION – FA04/S71 (1)
