# The Income Tax (Employments) Regulations 1993, Regulation 39: Certificate of tax deducted


(1) The employer shall give a certificate under this regulation to every employee who is in his employment on the last day of the year and from whose emoluments any tax has been deducted during that year.
(2) The certificate shall be in a form provided or authorised by the Board and, subject to regulation 36(4), shall show—
(a) the year to which it relates,
(b) the total amount of the emoluments paid by the employer to the employee during the year, being emoluments which the employer was required to take into account for the purposes of deducting or repaying tax,
(c) the total net tax deducted from the emoluments,
(d) the appropriate code,
(e) the employee’s national insurance number,
(f) the name and address of the employer, and
(g) in the case of a form not provided by the Board, that it has been approved by them in substitution for such a form.
(3) In the case of an employee taken into employment after the beginning of the year, the certificate shall include any emoluments paid to the employee by any previous employer and any tax deductible from those emoluments, being emoluments and tax which the employer giving the certificate was required to take into account for the purposes of deducting or repaying tax in the case of emoluments paid by him.

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Source: https://www.legislation.gov.uk/uksi/1993/744/regulation/39 (the official version)
Page: https://openlegislation.uk/income-tax-employments-regulations-1993/regulation-39
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.