{
  "url": "https://openlegislation.uk/banking-surcharge-information-regulations-2016/regulation-4",
  "json_url": "https://openlegislation.uk/banking-surcharge-information-regulations-2016/regulation-4.json",
  "legislation": "uksi/2016/566",
  "legislation_title": "The Banking Surcharge (Information) Regulations 2016",
  "legislation_url": "https://openlegislation.uk/banking-surcharge-information-regulations-2016",
  "path": "regulation/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Additional information to be provided with written notifications",
  "text": "(1) The company providing the written notification must also provide with the notification—\n(a) details of the accounting period to which the surcharge payment relates;\n(b) the unique tax reference (if provided by Revenue and Customs) under which the surcharge payment is made; and\n(c) where the written notification is provided before the surcharge payment is made, the date on which the company intends to make the payment.\n(2) Where a reallocation request is made, the company providing the written notification must also provide with the notification—\n(a) details of the amount (if any) of the surcharge payment which is to be met otherwise than by a reallocation sum;\n(b) details of the amount of each reallocation sum;\n(c) details of each tax in respect of which each reallocation sum was paid or allocated as payment;\n(d) the date on which each reallocation sum was paid or allocated as payment and details of the accounting period to which the payment or allocation related;\n(e) details of the company which paid or requested allocation as payment of each reallocation sum; and\n(f) the unique tax reference (if provided by Revenue and Customs) under which each reallocation sum was paid or allocated as payment.\n(3) In this regulation—\n“reallocation request” means a request to Revenue and Customs to treat a reallocation sum as a sum paid or allocated as payment in respect of a surcharge payment; and\n“reallocation sum” means a sum already paid or allocated in or towards the discharge of a liability in respect of any tax.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2016/566/regulation/4",
    "retrieved_at": "2026-10-28T23:23:37.973883+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}