85.—(1) Before 7th July following the end of a tax year, the employer must provide the Inland Revenue—
(a)with the information listed in regulation 86 for each employee, and
(b)with the additional information listed in regulation 87 for each employee whose employment is subject to the benefits code.
(2) At the same time and in the same manner as the employer provides that information, the employer must also provide a declaration stating that—
(a)all information required to be provided has been provided, and
(b)the information is complete and accurate to the best of the employer’s knowledge and belief.
(3) For the purposes of this regulation an employment is “subject to the benefits code” if, for the purposes of the benefits code in ITEPA, it is a taxable employment under Part 2 of ITEPA (as defined by section 66(3) of ITEPA) ....
[F2(4) But this regulation does not apply in relation to a benefit provided in a tax year which has been treated as a payment of PAYE income under Chapter 3A of the Regulations.]
Textual Amendments
F1Words in reg. 85 heading substituted (with effect in accordance with reg. 1(3) 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), 7(a)
F2Reg. 85(4) 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), 7(c)