Regulation 97LD Contents of recovery noticeF1

the name and address of the deemed employer to whom the PAYE debt relates;

the name of “the worker” for the purposes of section 61M(1)(a) ITEPA to whom the PAYE debt relates;

the amount of the PAYE debt;

the tax periods to which the PAYE debt relates;

if the tax periods to which the PAYE debt relates are comprised in more than one tax year, the apportionment of the PAYE debt between those tax years;

the date on which the relevant period in relation to the PAYE debt began and whether the period began in accordance with regulation 97LC(2)(a) or (b);

the relevant person’s name and address;

whether the relevant person is a person described in paragraph (a) or (b) of the definition of relevant person in section 688AA(3) of ITEPA.

the deemed employer;

the person mentioned in section 688AA(3)(b) of ITEPA in the case of a recovery notice given to a person mentioned in section 688AA(3)(a) of that Act.