Regulation 42 Information sent electronically on behalf of a personI1
United Kingdom
(1)
Any information delivered by an approved method of electronic communications—
(a)
to Her Majesty’s Revenue and Customs, or
(b)
to an official computer system,
on behalf of a person is taken to have been delivered by that person.
(2)
But this does not apply if the person proves that the information was delivered without the person’s knowledge or connivance.