CISR17420 - 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)