PART 3 U.K. DEDUCTION AND REPAYMENT OF TAX

[F1 CHAPTER 3A U.K. BENEFITS IN KIND

Textual Amendments

F1 Pt. 3 Ch. 3A inserted (with effect in accordance with reg. 1(4) of the amending S.I.) by The Income Tax (Pay As You Earn) (Amendment No. 4) Regulations 2015 (S.I. 2015/1927), regs. 1(1), 6

Information to specified employees U.K.

61M.— (1) Before 1st June following the end of the tax year in which the specified benefits have been provided, an authorised employer must provide a statement to every specified employee identifying—

(a) every specified benefit provided to that employee during that tax year; and

(b) the cash equivalent of the specified benefit provided during that tax year treated as a payment of PAYE income under this Chapter.

(2) In this regulation—

(a) “authorised employer” includes an employer who ceased to be an authorised employer during or after the tax year; and

(b) “specified employee” includes an employee who was a specified employee for only part of the tax year.]