The Registered Pension Schemes and Overseas Pension Schemes (Electronic Communication of Returns and Information) Regulations 2006

Proof of information sent electronically

10.—(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 Revenue and Customs, if the delivery of the information has been recorded on an official computer system;

(b) by Revenue and Customs, 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 relevant information—

(a) to Revenue and Customs, if the delivery of the information has not been recorded on an official computer system;

(b) by Revenue and Customs, if the despatch of the information has not been recorded on an official computer system.

(3) The time of receipt or despatch of any relevant 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.

• This is subject to the following qualification.

(4) The Commissioners may by a general or specific direction provide for information to be treated as delivered upon a different date (whether earlier or later) than that given by paragraph (3).

(5) Information shall not be taken to have been delivered to an official computer system by means of electronic communications unless it is accepted by the system to which it is delivered.