PART 7SPECIAL CASES
CHAPTER 2RESERVE FORCES' PAY
End of year certificateI1132
1
The Ministry must give an end of year certificate to a reservist in respect of whom the Ministry was required to prepare or maintain a deductions working sheet.
2
The certificate must be given before 1st June following the end of the tax year to which it relates.
3
The certificate must show—
a
the tax year to which it relates,
b
the reservist’s name,
c
the reservist’s national insurance number, if known,
d
the total amount of reserve pay paid by the Ministry to the reservist during the tax year,
e
the total tax deducted from the reserve pay,
f
the force in which the reservist was serving, and
g
the reservist’s service number.