PART 4PAYMENTS, RETURNS AND INFORMATION
CHAPTER 2OTHER RETURNS AND INFORMATION
Returns involving PAYE income other than payments
Employers: annual return of other earnings (F1form P11D)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) ....
F24
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.