# The Income Tax (Pay As You Earn) Regulations 2003, Regulation 84G: Specified information

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

The specified information is—
(a) in respect of the specified employment intermediary making the return its—
(i) name;
(ii) address;
(iii) postcode;
(iv) employer’s PAYE reference number where it is required to have one;
(b) in respect of each individual providing the services referred to in regulation 84E—
(i) the individual’s—
(aa) full name;
(bb) address;
(cc) postcode;
(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);
(ee) Unique Taxpayer Reference issued by HMRC (if self-employed or a member of a partnership);
(ii) the date on which the individual began providing the services referred to in regulation 84E;
(iii) the date (if any) on which the individual stopped providing the services referred to in regulation 84E; and
(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—
(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));
(ii) the total of the payments made by the specified employment intermediary to the person in the tax quarter;
(iii) the reason why the specified employment intermediary has not deducted income tax from those payments;
(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
(v) whether the payments included amounts in respect of Value Added Tax.

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Source: https://www.legislation.gov.uk/uksi/2003/2682/regulation/84G (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003/regulation-84G
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.