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).
ENABLING PROVISION FA04/S71 (1)