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The Income Tax (Pay As You Earn) Regulations 2003
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Third parties: information to employees of other earningsU.K.
95.—(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.
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