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HMRC internal manual

Construction Industry Scheme Reform Manual

HM Revenue & Customs
, see all updates

The Scheme: secondary legislation: regulation 42

This regulation deals with information provided electronically on behalf of someoneelse.

If a person has information electronically delivered to an HMRC system by a third party,that information is regarded as having been delivered by the person themselves:SI2005/2045 reg 42(1)(a).

If a person can prove that information was electronically delivered by a third party toHMRC without their knowledge or consent, then (1) will not apply: SI2005/2045 reg 42(2).