Particulars that fund must recordU.K.
139.—(1) A fund must record, in a deductions working sheet, the following particulars about every payment of holiday pay made to a recipient.
(2) The particulars are—
(a)the recipient’s name,
(b)the recipient’s national insurance number, if known,
(c)the tax year to which the deductions working sheet relates,
(d)the date of the payment,
(e)the amount of the payment, and
(f)the amount of tax (if any) deducted on making the payment.