The Income Tax (Pay As You Earn) Regulations 2003 No. 2682

PART 4 U.K. PAYMENTS, RETURNS AND INFORMATION

CHAPTER 2 U.K. OTHER RETURNS AND INFORMATION

Returns involving PAYE income other than payments U.K.

Annual return of other earnings: exclusion for notional payments U.K.

89.  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)).

Commencement Information

I1 Reg. 89 in force at 6.4.2004, see reg. 1