Regulation 6 Further information—other cases
Paragraph (2) prescribes in relation to cases to which regulation 5 does not apply the further information which, subject to regulation 4, is to be contained in a section 17 return or to be furnished with section 18 information.
The further information prescribed by this paragraph is—
the reference number of the account in respect of which a payment was made and, where necessary for identifying the account, the branch of the payer where the account is held;
where a payment was made to two or more account-holders each of whom was beneficially entitled to the payment, notification of that fact and, if known, the number of such persons;
if furnished in connection with the account, the date of birth and national insurance number of the person or, where sub-paragraph (b) applies, each person to whom a payment was made;
where a payment made in the course of the year was the first payment in respect of an account, notification of that fact;
where a payment was in a currency other than sterling and the amount of the payment is recorded in that currency in a section 17 return or as part of section 18 information, notification of the fact that the amount is so recorded and specification of the currency concerned.