SCHEDULES

SCHEDULE 11 U.K.Employment income provided through third parties: loans etc outstanding on 5 April 2019

[F1 PART 3A U.K.Duty to provide loan charge information to HMRC

Textual Amendments

F1 Sch. 11 Pt. 3A inserted (15.3.2018) by Finance Act 2018 (c. 3), Sch. 1 para. 10

Duty to provide loan charge information U.K.

35C (1) A, or A’s personal representatives, must provide the loan charge information (see paragraph 35D(1)) to the Commissioners for Her Majesty’s Revenue and Customs.

(2) The loan charge information must be provided—

(a) after 5 April 2019, and

(b) before [F2 1 October 2020].

(3) The loan charge information must be provided in such form and manner as may be specified by, or on behalf of, the Commissioners for Her Majesty’s Revenue and Customs.]

Textual Amendments

F2 Words in Sch. 11 para. 35C(2)(b) substituted (22.7.2020) by Finance Act 2020 (c. 14), s. 19(2)