PART 4PAYMENTS, RETURNS AND INFORMATION

CHAPTER 2OTHER RETURNS AND INFORMATION

Information to be given to employees

Termination awards: information to employees96

1

This regulation applies if an employer is required to provide the information specified in regulation 91(3) to the Inland Revenue by—

a

regulation 91(1) (termination award), or

b

regulation 92(3) (change in termination award).

2

The employer must also give a copy of that information to the employee before 7th July following the end of the tax year.

3

A copy of the information is given to the employee if it is sent or delivered to, or left at, the employee’s usual or last known address.

4

As to the person who is the employer in cases where there is more than one employer, see regulation 93.