# The Income Tax (Pay As You Earn) Regulations 2003, Regulation 196: Proof of delivery of information sent electronically

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

(1) The use of an approved method of electronic communications is presumed, unless the contrary is proved, to have resulted in the delivery of information—
(a) to the Inland Revenue, if the delivery of the information has been recorded on an official computer system;
(b) by the Inland Revenue, if the despatch of the information has been recorded on an official computer system.
(2) The use of an approved method of electronic communications is presumed, unless the contrary is proved, not to have resulted in the delivery of information—
(a) to the Inland Revenue, if the delivery of the information has not been recorded on an official computer system;
(b) by the Inland Revenue, if the despatch of the information has not been recorded on an official computer system.
(3) The time of receipt or despatch of any information delivered by an approved method of electronic communications is presumed, unless the contrary is proved, to be the time recorded on an official computer system.

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Source: https://www.legislation.gov.uk/uksi/2003/2682/regulation/196 (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003/regulation-196
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.