Regulation 44 Proof of payment sent electronicallyI1
United Kingdom
The use of a method of electronic communications is presumed, unless the contrary is proved, to have resulted in the making of a payment—
to Her Majesty’s Revenue and Customs, if the making of the payment has been recorded on an official computer system;
by Her Majesty’s Revenue and Customs, if despatch of the payment has been recorded on an official computer system.
The use of a method of electronic communications is presumed, unless the contrary is proved, not to have resulted in the making of a payment—
to Her Majesty’s Revenue and Customs, if the making of the payment has not been recorded on an official computer system;
by Her Majesty’s Revenue and Customs, if despatch of the payment has not been recorded on an official computer system.
The time of receipt or despatch of any payment sent by a method of electronic communications is presumed, unless the contrary is proved, to be the time recorded on an official computer system.