The Income Tax (Pay As You Earn) (Amendment) Regulations 2012

Information about employees

53.  Subject to regulation 55, on becoming a Real Time Information employer, an employer must provide to HMRC the following information—

(a) the information specified in paragraphs 2 to 4 of Schedule A1 to the 2003 Regulations, as inserted by these Regulations,

(b) the income tax year in which the employer became a Real Time Information employer,

(c) the following information about each of the employer’s employees during the tax year in which the employer became a Real Time Information employer—

(i) the employee’s name,

(ii) the employee’s date of birth,

(iii) the employee’s current gender,

(iv) if known, the employee’s national insurance number,

(v) the employee’s address,

(vi) the number used by the employer to identify the employee, if any,

(vii) the date on which the employee’s employment commenced, if that date is in the tax year in which the employer became a Real Time Information employer,

(viii) if applicable, the date on which the employee’s employment ceased,

(ix) if applicable, an indication that an occupational pension is being paid to the employee and that the employer is the pension payer,

(x) if applicable, an indication that the employee is a seconded expatriate,

(xi) if applicable, an indication that relevant payments are made in respect of the employee to a person other than the employee,

(xii) if applicable, an indication that relevant payments are made to the employee on an irregular basis,

(xiii) the tax code operated on relevant payments made to the employee, and

(xiv) if applicable, an indication that the tax code operated on relevant payments made to the employee is operated on the non-cumulative basis.