INCOME TAX PART 1 INTRODUCTION Citation, commencement and interpretation 1 1 These Regulations may be cited as the Income Tax (Electronic Communications) Regulations 2000 and shall come into force on 24th April 2000. 2 In these Regulations— “the Board” means the Commissioners of Inland Revenue; and “official computer system” means a computer system maintained by or on behalf of the Commissioners— to send or receive information or payments, or to process or store information. 3 References in these Regulations to the delivery of information and to information shall be construed in accordance with section 132(8) of the Finance Act 1999. Scope of these Regulations 2 1 These Regulations apply to— a the delivery of information, to or by the Board, the delivery of which is authorised or required by or under section 8, 9 or 9A of the Taxes Management Act 1970 , and b the making of any payment or repayment of tax or other sums in connection with the operation of those sections. 2 Nothing in these Regulations affects the operation of the Electronic Lodgement of Tax Returns Order 1997 . PART 2 ELECTRONIC COMMUNICATIONS—GENERAL PROVISIONS Restrictions on the use of electronic communications 3 1 The Board may use electronic communications in connection with the matters referred to in regulation 2(1). 2 A person other than the Board may only use electronic communications in connection with the matters referred to in regulation 2(1) if the conditions specified in paragraphs (3) to (6) are satisfied. 3 The first condition is that the person is for the time being permitted to use electronic communications by an authorisation given by means of a direction of the Board. 4 The second condition is that the person uses— a an approved method for authenticating the identity of the sender of the communication; b an approved method of electronic communications; and c an approved method for authenticating any information delivered by means of electronic communications. 5 The third condition is that any information or payment sent by means of electronic communications is in a form approved for the purpose of these Regulations. 6 The fourth condition is that the person maintains such records in written or electronic form as may be specified in a general or specific direction given by the Board. 7 In this regulation “approved” means approved for the purposes of these Regulations and for the time being by means of a general or specific direction of the Board. Use of intermediaries 4 The Board may use intermediaries in connection with— a the delivery of information, or the making of payments by means of electronic communications; and b the authentication or security of anything transmitted by any such means, and may require other persons to use intermediaries in connection with those matters. PART 3 ELECTRONIC COMMUNICATIONS—EVIDENTIAL PROVISIONS Effect of delivering information by means of electronic communications 5 1 Information to which these Regulations apply and which is delivered by means of electronic communications shall be treated as having been delivered, in the manner or form required by any provision of the Taxes Acts if, but only if, all the conditions imposed by— a these Regulations, b any other applicable enactment, and c any specific or general direction given by the Board, are satisfied. 2 Information delivered by means of electronic communications shall be treated as having been delivered on the day on which the last of the conditions imposed as mentioned in paragraph (1) is satisfied. This is subject to the qualification in paragraph (3). 3 The Board 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 (2). Proof of identity of sender or recipient of information 6 If it is necessary to prove, for any purpose, the identity of— a the sender of any information delivered by means of electronic communications to an official computer system, or b the recipient of any information delivered by means of electronic communications from an official computer system, the sender or recipient (as the case may be) shall be conclusively presumed to be the person recorded as such on an official computer system. Proof of delivery of information and payments 7 1 If it is necessary to prove, for any purpose, that the use of electronic communications has resulted in the making of any payment to or by the Board, or the delivery of any information, this shall be conclusively presumed— a in the case of information delivered, or payments made, to the Board, if the making of the payment or the delivery of the information has been recorded on an official computer system, b in the case of information delivered, or payments made, by the Board, if the despatch of that payment or information has been recorded on an official computer system, and c not to be the case if it has not been so recorded. 2 If it is necessary to prove, for any purpose when any information or payment sent by means of electronic communications has been received, the time of receipt shall be conclusively presumed to be that recorded by an official computer system. Proof of content of information 8 If it is necessary to prove, for any purpose, the content of any information sent by means of electronic communications, the content shall be conclusively presumed to be that recorded on an official computer system. Nick Montagu Ann Chant Two of the Commissoners of Inland Revenue 3rd April 2000