{
  "url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2005/regulation-7",
  "json_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2005/regulation-7.json",
  "legislation": "uksi/2005/2691",
  "legislation_title": "The Income Tax (Pay as You Earn) (Amendment) Regulations 2005",
  "legislation_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2005",
  "path": "regulation/7",
  "kind": "regulation",
  "number": "7",
  "heading": "Amendment of regulation 57",
  "text": "(1) Amend regulation 57 (information to be provided in form P46: non UK resident pension payee) as follows.\n(2) For paragraph (3) substitute—\n“(3) The information is—\n(a) the pensioner’s national insurance number (if known),\n(b) the pensioner’s full name,\n(c) the pensioner’s sex,\n(d) the pensioner’s date of birth,\n(e) the pensioner’s full address including postcode,\n(f) date upon which payment of the pension started,\n(g) the pensioner’s works payroll number and the department or branch (if any),\n(h) the fact that the recipient is a pensioner,\n(i) the pension payer’s PAYE reference,\n(j) the pension payer’s name,\n(k) the pension payer’s full address, including the postcode.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2005/2691/regulation/7",
    "retrieved_at": "2026-10-29T04:52:16.661430+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}