# The Income Tax (Employments) Regulations 1993, Regulation 44: Return by employer where deductions working sheets not required


A return shall be made in respect of every employee to whom the employer paid emoluments at any time during the year at a rate exceeding the minimum rate, but in respect of whom the employer was not required under these Regulations to prepare a deductions working sheet.

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Source: https://www.legislation.gov.uk/uksi/1993/744/regulation/44 (the official version)
Page: https://openlegislation.uk/income-tax-employments-regulations-1993/regulation-44
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.