# The Income Tax (Pay As You Earn) Regulations 2003, Regulation 197: Proof of payment sent electronically

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

(1) The use of a method of electronic communications is presumed, unless the contrary is proved, to have resulted in the making of a payment—
(a) to the Inland Revenue, if the making of the payment has been recorded on an official computer system;
(b) by the Inland Revenue, if the despatch of the payment has been recorded on an official computer system.
(2) 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—
(a) to the Inland Revenue, if the making of the payment has not been recorded on an official computer system;
(b) by the Inland Revenue, if the despatch of the payment has not been recorded on an official computer system.
(3) 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.
(4) In this regulation, “the Inland Revenue” means the Board of Inland Revenue or any officer of the Board.

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Source: https://www.legislation.gov.uk/uksi/2003/2682/regulation/197 (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003/regulation-197
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.