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)
F1

Sch. 11 Pt. 3A inserted (15.3.2018) by Finance Act 2018 (c. 3), Sch. 1 para. 10

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

Sub-paragraph (3) applies if the appropriate third party receives a request from A or A’s personal representatives for information specified in the request that is reasonably required for the purpose of complying with paragraph 35C in the case concerned.

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.