PART 7SPECIAL CASES
CHAPTER 2RESERVE FORCES' PAY
Particulars that Ministry must record131
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.