# The Employee Share Schemes (Electronic Communication of Returns and Information) Regulations 2007, Regulation 6: Proof of identity of person sending or receiving electronic delivery


The identity of—
(a) the person sending any information delivered by an approved method of electronic communications to Revenue and Customs, or
(b) the person receiving any information delivered by an approved method of electronic communications by Revenue and Customs,
is presumed, unless the contrary is proved, to be the person recorded as such on an official computer system.

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Source: https://www.legislation.gov.uk/uksi/2007/792/regulation/6 (the official version)
Page: https://openlegislation.uk/employee-share-schemes-electronic-communication-of-returns-and-information-regulations-2007/regulation-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.