How information must be provided by employeesU.K.
214.—(1) An employee must comply with the requirements of the regulations listed in column 1 of Table 12 in a document or format provided or approved by the Board of Inland Revenue.
(2) Where appropriate, the relevant form number is listed in column 3 of the Table.
Table 12
Regulations which require employee to use approved document or format
| 1. | 2. | 3. |
|---|---|---|
| Regulation | Subject | Form number |
| 46(2) | Form P46 where employer does not receive Form P45 and code not known | Form P46 |
| 145(1) | direct collection: return when relevant payments cease | – |
| 146(1) | direct collection: end of year return | Form P14 |
| 147(2) | direct collection: return of unpaid tax | – |
| 154(3) | claimant’s certificate of full-time education | Form P187 |