176.—(1) When the Department first makes a payment of taxable incapacity benefit to a claimant it must immediately deliver a return to the Inland Revenue containing the following information.
(2) The information is—
(a)the claimant’s name,
(b)the claimant’s address,
(c)the claimant’s date of birth, if known,
(d)the claimant’s national insurance number,
(e)the date on which the claimant’s entitlement to taxable incapacity benefit began,
(f)the weekly rate of taxable incapacity benefit being paid to the claimant,
(g)if a code is being used for the payment, that code and whether it is used on the non-cumulative basis,
(h)if the payment was preceded by payment of incapacity benefit which was not taxable, the date that benefit was first paid, and
(i)the claimant’s tax reference, if known.