# The Income Tax (Pay As You Earn) Regulations 2003, Regulation 194: Proof of identity of person sending or receiving electronic delivery

Extent: E+W+S+N.I.

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

---
Source: https://www.legislation.gov.uk/uksi/2003/2682/regulation/194 (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003/regulation-194
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.