This regulation deals with proof of payments made
electronically.
Unless proved otherwise, electronic payments from or to HMRC
can be assumed to have been made if delivery and despatch details
are recorded on an HMRC system: SI2005/2045 reg 44(1)(a) and (b).
Unless proved otherwise, electronic payments from or to HMRC
cannot be assumed to have been made if delivery and despatch
details are not recorded on an HMRC system: SI2005/2045 reg
44(2)(a) and (b).
Unless proved otherwise, it can be assumed that the time of
receipt or despatch of electronically delivered payments will be as
recorded on an HMRC system: SI2005/2045 reg 44(3).
ENABLING PROVISION – FA04/S71 (1)
