# The Income Tax (Pay As You Earn) Regulations 2003, Regulation 195: Information sent electronically on behalf of a person

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

(1) Any information delivered by an approved method of electronic communications—
(a) to the Inland Revenue, 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.

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Source: https://www.legislation.gov.uk/uksi/2003/2682/regulation/195 (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003/regulation-195
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.