Paragraph 14A Information about the employeeF1F2
If applicable, an indication that the payment to which the return relates is a payment to any one of—
(a)
a body corporate,
(b)
a trustee of a trust of which the employee is a beneficiary,
(c)
if the employee has died, the employee’s personal representative.
Annotations
Textual amendments
- F1
Sch. A1 inserted (6.4.2012) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 (S.I. 2012/822), regs. 1(1), 52, Sch. (with reg. 53)
- F2
Sch. A1 paras. 14A, 14B inserted (6.4.2013 with application in relation to the tax year 2013-14 and subsequent tax years) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2013 (S.I. 2013/521), regs. 1(2), 37(d)