SCHEDULES
SCHEDULE 11Employment income provided through third parties: loans etc outstanding on 5 April 2019
F1PART 3ADuty to provide loan charge information to HMRC
Annotations:
Amendments (Textual)
35BDuty to provide loan charge information
1
In this paragraph “the appropriate third party” means P, Q, S or T (as the case may be: see paragraph 35A).
2
3
The appropriate third party must provide A or A’s personal representatives—
a
with such of the information as is available to the appropriate third party, and
b
if any of the information is not available to the appropriate third party, with a statement confirming that so much of the information as is not provided is information that is not available to the appropriate third party.
4
The information, and any such statement, must be provided promptly and, in any event, before the end of 30 days beginning with date of receipt of the request.
Sch. 11 Pt. 3A inserted (15.3.2018) by Finance Act 2018 (c. 3), Sch. 1 para. 10