Annual return of other earnings: exclusion for notional paymentsU.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 [F1required under regulation 67B (real time returns of information about relevant payments)] or 74 (annual returns of relevant payments)).
Textual Amendments
F1Words in reg. 89 substituted (6.4.2018) by The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2017 (S.I. 2017/1263), regs. 1, 15