# The Income Tax (Pay As You Earn) Regulations 2003, Paragraph 26: Information about payments to the employee, etc


The value of any amount comprised within the payment made to the employee which falls to be reported under regulation 85 (employees: annual return of other earnings (Form P11D)) and in respect of which tax has been deducted.

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Source: https://www.legislation.gov.uk/uksi/2003/2682/schedule/A1/paragraph/26 (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003/schedule-A1/paragraph-26
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.