Records to be maintained by employers
5. Regulation 13 of the principal regulations shall be renumbered paragraph (1) of that regulation and at the end of that regulation there shall be inserted the following paragraphs:—
“(2) Subject to the following provisions of this regulation, and to regulation 3A(5), where an employee has a period of incapacity for work in relation to his contract of service with his employer, then that employer shall retain any statement which
(a)was provided by the employee, and
(b)was issued to that employee in accordance with regulation 15A by a person who was his employer.
(3) An employer who issues a statement to an employee in accordance with regulation 15A shall retain a complete copy of that statement.
(4) Where the whole of the information contained on the written statement referred to in paragraph (2) or (3) above is also recorded in a form in which it can be processed by equipment operating automatically in response to instructions given for that purpose, the employer may retain that record instead of the written statement.
(5) The statement or, as the case may be, information retained by the employer in accordance with paragraphs (2) to (4) above shall be retained by him for 3 years after the end of the tax year to which the information relates.”.