PART 4PAYMENTS, RETURNS AND INFORMATION
CHAPTER 2OTHER RETURNS AND INFORMATION
Returns involving PAYE income other than payments
Annual return of other earnings: exclusion for notional paymentsI189
The employer is not required to provide particulars in the return under regulation 85 of any notional payment which is a relevant payment made by the employer to the employee (as particulars of it may be required under regulation 73 or 74 (annual returns of relevant payments)).