# The Income Tax (Pay As You Earn) Regulations 2003, Regulation 61M: Information to specified employees


(1) Before 1st June following the end of the tax year in which the specified benefits have been provided, an authorised employer must provide a statement to every specified employee identifying—
(a) every specified benefit provided to that employee during that tax year; and
(b) the cash equivalent , relevant amount or amount foregone in respect of the specified benefit provided during that tax year treated as a payment of PAYE income under this Chapter.
(2) In this regulation—
(a) “authorised employer” includes an employer who ceased to be an authorised employer during or after the tax year; and
(b) “specified employee” includes an employee who was a specified employee for only part of the tax year.

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Source: https://www.legislation.gov.uk/uksi/2003/2682/regulation/61M (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003/regulation-61M
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.