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The Income Tax (Employments) Regulations 1993
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Certificate of tax deducted
74.—(1) A fund, on making any payment of holiday pay, shall give the recipient a certificate in a form authorised by the Board showing the particulars specified in paragraph (2).
(2) The particulars specified in this paragraph are—
(a)the recipient’s name,
(b)the tax year in which the payment is made,
(c)the date of the payment,
(d)the amount of the payment, and
(e)the amount of tax deducted on making the payment.
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