PART 4PAYMENTS, RETURNS AND INFORMATION
CHAPTER 2OTHER RETURNS AND INFORMATION
Information to be given to employees
Third parties: information to employees of other earningsI195
1
This regulation applies if a person (“the third party”) has, in a tax year—
a
made any unrelated payments to, or on behalf of, another person’s employee, or
b
provided any unrelated benefits to, or in respect of, another person’s employee.
2
Before 7th July following the end of the tax year, the third party must give the employee a statement containing such of the particulars specified by regulations 86 and 87 as relate to the unrelated payments or unrelated benefits.
3
A benefit or payment is “unrelated” if—
a
the employee’s employer is not required to provide particulars about it under regulation 85(1), and
b
the third party would have been required to provide particulars about it under regulation 85(1) had the third party been the employee’s employer.