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HMRC internal manual

Construction Industry Scheme Reform Manual

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 ofelectronic 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).