Regulation 7 Electronic return system
The return must be made electronically using an electronic return system.
The form and manner of an electronic return system is specified in specific or general directions given by the Commissioners for Her Majesty's Revenue and Customs.
A return which is made otherwise than in accordance with paragraphs (1) and (2) is treated as not having been made.
An electronic return system must incorporate an electronic validation process.
Unless the contrary is proved—
the use of an electronic return system is presumed to have resulted in the making of the return only if this has been successfully recorded as such by the relevant electronic validation process,
the time of making the return is presumed to be the time recorded as such by the relevant electronic validation process, and
the person delivering the return is presumed to be the person identified as such by any relevant feature of the electronic return system.
A return made behalf of a reporting financial institution is taken to have been made by that institution, unless the institution proves that the return was made without the institution's authority.