# The Income Tax (Pay As You Earn) Regulations 2003, Regulation 209: Standards of accuracy and completeness

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

(1) Any ...specified information delivered by a method of electronic communications must meet the standards of accuracy and completeness set by specific or general directions given by the Commissioners for Her Majesty’s Revenue and Customs.
(2) Any ... specified information which fails to meet those standards must be treated as not having been delivered.

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Source: https://www.legislation.gov.uk/uksi/2003/2682/regulation/209 (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003/regulation-209
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.