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HMRC internal manual

Construction Industry Scheme Reform Manual

From
HM Revenue & Customs
Updated
, see all updates

The Scheme: secondary legislation: regulation 41

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

The identity of –

  • 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)