Payments of tax due under the construction industry scheme (CIS) can be made electronically.
Proof of payment
The use of electronic communications is presumed, unless the contrary is proved, to have resulted in the making of a payment to HMRC, where that payment has been recorded on an official computer, and in the making of a payment by HMRC if the despatch of the payment has been recorded on an official computer system1.
Likewise, the use of a method of electronic communication is presumed, unless the contrary is proved, to have not resulted in the making of a payment to HMRC if the making of the payment has not been recorded on the official computer system and of the making of a payment by HMRC if the despatch of the payment has not been recorded by an official computer system2.
The time of receipt or despatch of any payment sent by electronic communication is the time recorded on the official computer system, unless the contrary is proved3.
Mandatory electronic payment
Where
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Web page updated on 17 Mar 2025 13:51