# The Income Tax (Employments) Regulations 1993, Regulation 67: Ministry records


(1) The Ministry shall record, on a deductions working sheet, the particulars specified in paragraph (2) regarding every payment of reserve pay made to a reservist.
(2) The particulars specified in this paragraph are—
(a) the date of the payment,
(b) the amount of the payment, and
(c) the amount of tax, if any, deducted on making the payment.

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Source: https://www.legislation.gov.uk/uksi/1993/744/regulation/67 (the official version)
Page: https://openlegislation.uk/income-tax-employments-regulations-1993/regulation-67
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.