The Income Tax (Pay As You Earn) (Amendment) Regulations 2010 No. 668

PART 3 Communications

CHAPTER 3 Mandatory use of electronic communications

Specified information

10.  In regulation 207(1) (specified information) after sub-paragraph (d) insert—

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