{
  "url": "https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003/regulation-84G",
  "json_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003/regulation-84G.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/84G",
  "kind": "regulation",
  "number": "84G",
  "heading": "Specified information",
  "text": "The specified information is—\n(a) in respect of the specified employment intermediary making the return its—\n(i) name;\n(ii) address;\n(iii) postcode;\n(iv) employer’s PAYE reference number where it is required to have one;\n(b) in respect of each individual providing the services referred to in regulation 84E—\n(i) the individual’s—\n(aa) full name;\n(bb) address;\n(cc) postcode;\n(dd) national insurance number (if the individual has one) or gender and date of birth (where the individual does not have a national insurance number);\n(ee) Unique Taxpayer Reference issued by HMRC (if self-employed or a member of a partnership);\n(ii) the date on which the individual began providing the services referred to in regulation 84E;\n(iii) the date (if any) on which the individual stopped providing the services referred to in regulation 84E; and\n(c) where a payment is made to an individual in respect of, or in connection with, the services referred to in regulation 84E, but that payment is not included in a return delivered to HMRC under regulation 67B at the time the payment was made because there is no reporting requirement or there is a reporting failure—\n(i) the full name (or if a partnership the name under which they trade) and address of the person receiving the payment made by the specified employment intermediary (if not the same as in 84G(b)(i)(aa) and (bb));\n(ii) the total of the payments made by the specified employment intermediary to the person in the tax quarter;\n(iii) the reason why the specified employment intermediary has not deducted income tax from those payments;\n(iv) where the reason for the non deduction given in (iii) is that the payments made are to a limited company the full name of the company and company registration number of that company; and\n(v) whether the payments included amounts in respect of Value Added Tax.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Regs. 84E-84H and cross-heading inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2015 (S.I. 2015/171), regs. 1(2), 2(3)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2003/2682/regulation/84G",
    "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."
}