The Income Tax (Pay As You Earn) Regulations 2003

Specified informationU.K.

207.—[F1(1) In this Chapter, “specified information” means—

(a)Part 1 of Form P45;

(b)Part 3 of Form P45;

(c)Form P46;

(d)Form P46(Pen);

[F2(e)the return and accompanying information required by regulation 73 (annual return of relevant payments liable to deduction of tax (Forms P35 and P14)).]

[F3(f)the return and accompanying information required by regulation 85 (employers: annual return of other earnings (Form P11D)).]]

(e). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F2Reg. 207(1)(e) inserted (6.4.2011 in relation to the tax year 2011-12 and subsequent tax years) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2010 (S.I. 2010/668), regs. 1(4), 10