# The Income Tax (Pay As You Earn) Regulations 2003, Regulation 214: How information must be provided by employees

Extent: E+W+S+N.I.

(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.
(2) Where appropriate, the relevant form number is listed in column 3 of the Table.
Table 12
Regulations which require employee to use approved document or format
1.
2.
3.
Regulation
Subject
Form number
46(2)
Form P46 where employer does not receive Form P45 and code not known
Form P46
145(1)
direct collection: return when relevant payments cease
–
146(1)
direct collection: end of year return
Form P14
147(2)
direct collection: return of unpaid tax
–
154(3)
claimant’s certificate of full-time education
Form P187
184G(3)
claimant’s certificate of full-time education
Form P187

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Source: https://www.legislation.gov.uk/uksi/2003/2682/regulation/214 (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003/regulation-214
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.