{
  "url": "https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003/regulation-207",
  "json_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003/regulation-207.json",
  "legislation": "uksi/2003/2682",
  "legislation_title": "The Income Tax (Pay As You Earn) Regulations 2003",
  "legislation_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003",
  "path": "regulation/207",
  "kind": "regulation",
  "number": "207",
  "heading": "Specified information",
  "text": "(1) In this Chapter, “specified information” means—\n(a) Part 1 of Form P45;\n(b) Part 3 of Form P45;\n(c) Form P46;\n(d) Form P46(Pen);\n(e) the return and accompanying information required by regulation 73 (annual return of relevant payments liable to deduction of tax (Forms P35 and P14)).\n(f) the return and accompanying information required by regulation 85 (employers: annual return of other earnings (Form P11D)).\n(e) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(1A) But the information described in paragraph (1)(f) is not “specified information” in relation to an employer who has ceased to carry on business.\n(1B) In paragraph (1A), “business” includes any trade, concern or undertaking.\n(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Reg. 207(1) substituted (6.4.2009) by The Income Tax (Pay As You Earn) (Amendment No. 4) Regulations 2007 (S.I. 2007/2969), regs. 1(3), 19"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Reg. 207(1)(e) inserted (6.4.2011 in relation to the tax year 2011-12 and subsequent tax years) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2010 (S.I. 2010/668), regs. 1(4), 10"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Reg. 207(1)(f) inserted (6.4.2023) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2023 (S.I. 2023/307), regs. 1, 2(2)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Reg. 207(1A)(1B) inserted (6.4.2026) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2026 (S.I. 2026/189), regs. 1, 2(3)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Reg. 207(2) omitted (6.4.2014) by virtue of The Income Tax (Pay As You Earn) and the Income Tax (Construction Industry Scheme) (Amendment) Regulations 2014 (S.I. 2014/472), regs. 1(2), 19"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2003/2682/regulation/207",
    "retrieved_at": "2026-10-29T05:46:54.297265+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."
}