# The Income Tax (Pay As You Earn) Regulations 2003, Regulation 89: Annual return of other earnings: exclusion for notional payments

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

The employer is not required to provide particulars in the return under regulation 85 of any notional payment which is a relevant payment made by the employer to the employee (as particulars of it may be required under regulation 67B (real time returns of information about relevant payments) or 74 (annual returns of relevant payments)).

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Source: https://www.legislation.gov.uk/uksi/2003/2682/regulation/89 (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003/regulation-89
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.