CISR17410 - The Scheme: secondary legislation: regulation 40

This regulation deals with the proof of content of electronic delivery.

HMRC may certify that a printed version of information received by an approved method of electronic communication is evidence, unless proved otherwise, that the information –

• was delivered by an approved method of electronic communication: SI2005/2045 reg 40(1)(a), and
• constitutes all that was delivered on that occasion: SI2005/2045 reg 40(1)(b).

A certificate provided by HMRC in accordance with (1) can be presumed to be genuine, unless proved otherwise: SI2005/2045 reg 40(2).

ENABLING PROVISION – FA04/S71 (1)