This regulation deals with proof of delivery of information
provided electronically.
Unless proved otherwise, it can be assumed that information
has been electronically provided either to or by HMRC if the
delivery and despatch details are recorded on an HMRC system:
SI2005/2045 reg 43(1)(a) and (b)
Unless proved otherwise, electronic delivery of information
to or from HMRC cannot be assumed 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 of electronically delivered information will be
as recorded on an HMRC system: SI2005/2045 reg 43(3).
ENABLING PROVISION – FA04/S71 (1)
