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145.—(1) When no longer receiving relevant payments, the employee must, without unreasonable delay, send a return to the Inland Revenue showing the following particulars.
(2) The particulars are—
(a)such particulars as the Board may require for identifying the employee,
(b)the tax year to which the return relates,
(c)the last date on which the employee received any relevant payments (“the last date”),
(d)the employee’s total payments to date at the last date,
(e)the corresponding total tax to date at the last date, and
(f)if the employee’s code is a K code, the amount, if any, of that corresponding total tax to date which is not payable because of regulation 144(4) (overriding limit).
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