Tax Returns and Payments (Mandatory Electronic Filing and Payment of Tax) Regulations 2014
7 Time at which payments made by electronic means are taken to be made
For the purpose of these Regulations, the time at which a payment of any specified liabilities by or on behalf of a specified person shall be taken as having been made shall be the later of the due date for that payment and the time at which the Commissioners receive authorisation to debit the amount of the pay ment from the account of the specified person in a financial institution.