{
  "url": "https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003/regulation-214",
  "json_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003/regulation-214.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/214",
  "kind": "regulation",
  "number": "214",
  "heading": "How information must be provided by employees",
  "text": "(1) An employee must comply with the requirements of the regulations listed in column 1 of Table 12 in a document or format provided or approved by the Board of Inland Revenue.\n(2) Where appropriate, the relevant form number is listed in column 3 of the Table.\nTable 12\nRegulations which require employee to use approved document or format\n1.\n2.\n3.\nRegulation\nSubject\nForm number\n46(2)\nForm P46 where employer does not receive Form P45 and code not known\nForm P46\n145(1)\ndirect collection: return when relevant payments cease\n–\n146(1)\ndirect collection: end of year return\nForm P14\n147(2)\ndirect collection: return of unpaid tax\n–\n154(3)\nclaimant’s certificate of full-time education\nForm P187\n184G(3)\nclaimant’s certificate of full-time education\nForm P187",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in reg. 214(2) Table 12 inserted (27.10.2008) by The Income Tax (Pay As You Earn) (Amendment) (No.2) Regulations 2008 (S.I. 2008/2601), regs. 1, 5(2)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2003/2682/regulation/214",
    "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."
}