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.