PART 7SPECIAL CASES
CHAPTER 3HOLIDAY PAY FUNDS
Particulars that fund must record139
1
A fund must record, in a deductions working sheet, the following particulars about every payment of holiday pay made to a recipient.
2
The particulars are—
a
the recipient’s name,
b
the recipient’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.