PART 10
COMMUNICATIONS
CHAPTER 4MANDATORY USE OF ELECTRONIC COMMUNICATIONS
Specified informationI1207
F21
In this Chapter, “specified information” means—
a
Part 1 of Form P45;
b
Part 3 of Form P45;
c
Form P46;
d
Form P46(Pen);
F3e
the return and accompanying information required by regulation 73 (annual return of relevant payments liable to deduction of tax (Forms P35 and P14)).
F1e
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2
But specified information does not include information supplied under special arrangements for the collection of tax made under regulation 141 (direct collection and special arrangements).