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).