The Income Tax (Pay As You Earn) Regulations 2003

Certificate of tax deductedU.K.

137.—(1) On making any payment of holiday pay, a fund must give the recipient a certificate showing the following particulars.

(2) The particulars are—

(a)the recipient’s name,

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

(c)the tax year in which the payment is made,

(d)the date of the payment,

(e)the amount of the payment, and

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

Commencement Information

I1Reg. 137 in force at 6.4.2004, see reg. 1