PART 10
COMMUNICATIONS
CHAPTER 5METHODS OF PROVIDING INFORMATION ETC
How information must be provided by employees214
1
An employee must comply with the requirements of the regulations listed in column 1 of Table 12 in a document or format provided or approved by the Board of Inland Revenue.
2
Where appropriate, the relevant form number is listed in column 3 of the Table.
Table 12Regulations which require employee to use approved document or format
1. | 2. | 3. |
|---|---|---|
Regulation | Subject | Form number |
46(2) | Form P46 where employer does not receive Form P45 and code not known | Form P46 |
145(1) | direct collection: return when relevant payments cease | – |
146(1) | direct collection: end of year return | Form P14 |
147(2) | direct collection: return of unpaid tax | – |
154(3) | claimant’s certificate of full-time education | Form P187 |
F1184G(3) | claimant’s certificate of full-time education | Form P187 |