The Employee Share Schemes (Electronic Communication of Returns and Information) Regulations 2007

PART 2 Information which may be delivered by electronic communications

Information which may be delivered by electronic communications under these Regulations

3.—(1) Information specified in the Schedule to these Regulations may be delivered to Revenue and Customs if—

(a) it is sent by an approved method of electronic communications, and

(b) the sender is authorised by Revenue and Customs to use electronic communications for that purpose.

(2) Revenue and Customs may dispatch an acknowledgement to confirm receipt of any information specified in the Schedule to these Regulations.