Regulation 35 Provision of confirmation by collecting authority

Paragraph (3) applies if, pursuant to regulation 14 of the 2010 Regulations, a collecting authority receives evidence from a named client of a type referred to in regulation 14(7) of those Regulations.

Paragraph (3) applies if, pursuant to regulation 21 of the HRB Regulations, a collecting authority receives evidence from a named client of a type referred to in regulation 21(5) of those Regulations.

The collecting authority must, within 10 working days beginning with the day on which the evidence is received, notify the regulator of its receipt.