# The Income Tax (Pay As You Earn) Regulations 2003, Paragraph 14: Information about the employee


If the number used by the employer to identify the employee is different to that shown on the previous return for the employee (if any), an indication of that and the number shown on the previous return.

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Source: https://www.legislation.gov.uk/uksi/2003/2682/schedule/A1/paragraph/14 (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003/schedule-A1/paragraph-14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.