# The Income Tax (Employments) Regulations 1993, Regulation 87: Determination and recording of amount of taxable benefit


On each occasion that a payment of benefit is made to a claimant to whom regulation 86 does not apply, the Department shall determine and record the taxable benefit included in the payment.

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Source: https://www.legislation.gov.uk/uksi/1993/744/regulation/87 (the official version)
Page: https://openlegislation.uk/income-tax-employments-regulations-1993/regulation-87
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.