# The Platform Operators (Due Diligence and Reporting Requirements) Regulations 2023, Regulation 5: Electronic report system

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

(1) A report under regulation 4(1) must be made electronically using an electronic report system.
(2) The form and manner in which a report is to be made using an electronic report system is specified in specific or general directions given by the Commissioners for HMRC.
(3) A report which is made otherwise than in accordance with paragraphs (1) and (2) is treated as not having been made.
(4) An electronic report system must incorporate an electronic validation process.
(5) Unless the contrary is proved—
(a) the use of an electronic report system is presumed to have resulted in the making of a report only if this has successfully been recorded as such by the relevant electronic validation process,
(b) the time of making the report is presumed to be the time recorded as such by the relevant electronic validation process, and
(c) the person delivering the report is presumed to be the person identified as such by any relevant feature of the electronic report system.

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Source: https://www.legislation.gov.uk/uksi/2023/817/regulation/5 (the official version)
Page: https://openlegislation.uk/platform-operators-due-diligence-and-reporting-requirements-regulations-2023/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.