The Income Tax (Pay As You Earn) Regulations 2003 No. 2682

[F1 SCHEDULE A1 U.K. Real time returns

Textual Amendments

F1 Sch. A1 inserted (6.4.2012) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 (S.I. 2012/822), regs. 1(1), 52, Sch. (with reg. 53)

Information about the employee U.K.

[F2 14A.   If applicable, an indication that the payment to which the return relates is a payment to any one of—

(a) a body corporate,

(b) a trustee of a trust of which the employee is a beneficiary,

(c) if the employee has died, the employee’s personal representative.]]

Textual Amendments

F2 Sch. A1 paras. 14A, 14B inserted (6.4.2013 with application in relation to the tax year 2013-14 and subsequent tax years) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2013 (S.I. 2013/521), regs. 1(2), 37(d)