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HMRC internal manual

Construction Industry Scheme Reform Manual

The Scheme: secondary legislation: regulation 44

This regulation deals with proof of payments made electronically.

Unless proved otherwise, electronic payments from or to HMRC can be assumed to have beenmade if delivery and despatch details are recorded on an HMRC system: SI2005/2045 reg44(1)(a) and (b).

Unless proved otherwise, electronic payments from or to HMRC cannot be assumed to havebeen made if delivery and despatch details are not recorded on an HMRC system: SI2005/2045reg 44(2)(a) and (b).

Unless proved otherwise, it can be assumed that the time of receipt or despatch ofelectronically delivered payments will be as recorded on an HMRC system: SI2005/2045 reg44(3).

ENABLING PROVISION – FA04/S71 (1)