PART 10 U.K.COMMUNICATIONS U.K.

CHAPTER 4 U.K. MANDATORY USE OF ELECTRONIC COMMUNICATIONS [F1 : SPECIFIED INFORMATION]

Textual Amendments

F1 Words in Pt. 10 Ch. 4 heading inserted (6.4.2012) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 (S.I. 2012/822), regs. 1(1), 48

Specified information U.K.

207.— [F2 (1) 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);

[F3 (e) the return and accompanying information required by regulation 73 (annual return of relevant payments liable to deduction of tax (Forms P35 and P14)).]

[F4 (f) the return and accompanying information required by regulation 85 (employers: annual return of other earnings (Form P11D)).]]

(e) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F2 Reg. 207(1) substituted (6.4.2009) by The Income Tax (Pay As You Earn) (Amendment No. 4) Regulations 2007 (S.I. 2007/2969), regs. 1(3), 19

F3 Reg. 207(1)(e) inserted (6.4.2011 in relation to the tax year 2011-12 and subsequent tax years) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2010 (S.I. 2010/668), regs. 1(4), 10

F4 Reg. 207(1)(f) inserted (6.4.2023) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2023 (S.I. 2023/307), regs. 1, 2(2)