The Income Tax (Pay As You Earn) Regulations 2003

Particulars that Ministry must record

131.—(1) The Ministry must record, in a deductions working sheet, the following particulars about every payment of reserve pay made to a reservist.

(2) The particulars are—

(a) the reservist’s name,

(b) the reservist’s national insurance number, if known,

(c) the tax year to which the deductions working sheet relates,

(d) the date of the payment,

(e) the amount of the payment, and

(f) the amount of tax (if any) deducted on making the payment.