CISR17420 - »Ê¹ÚÌåÓýapp Scheme: secondary legislation: regulation 41

This regulation deals with the proof of identity of the person sending or receivingelectronic delivery.

»Ê¹ÚÌåÓýapp identity of â€�

  • a person sending information electronically to HMRC, or
  • a person receiving information electronically from HMRC

can be assumed to be, unless proved otherwise, the person recorded on the HMRC system.

ENABLING PROVISION � FA04/S71 (1)