Regulation 41 Proof of identity of person sending or receiving electronic deliveryI1
United Kingdom
The identity of—
(a)
the person sending any information by an approved method of electronic communications to Her Majesty’s Revenue and Customs, or
(b)
the person receiving any information delivered by an approved method of electronic communications by Her Majesty’s Revenue and Customs,
is presumed, unless the contrary is proved, to be the person recorded as such on an official computer system.