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


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.

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