# The Income Tax (Pay As You Earn) Regulations 2003, Regulation 93: Termination awards: return if more than one employer

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

(1) This regulation applies if the payments and other benefits aggregated in accordance with regulation 91(2)(c) include amounts in respect of different employments with more than one employer.
(2) The person who must provide information to the Inland Revenue under regulation 91 or 92, or to the employee under regulation 96, is the employer providing the greatest amount of payments and other benefits so aggregated.

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Source: https://www.legislation.gov.uk/uksi/2003/2682/regulation/93 (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003/regulation-93
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.