# The Income Tax (Pay As You Earn) Regulations 2003, Paragraph 27: Information about payments to the employee, etc


If the employer is required by regulation 67CA(1)(a) (notifications of relevant payments to and by providers of certain electronic payment methods) to include a reference in the return, the value of any amount which is not subject to tax or national insurance paid to the employee at the same time as the payment.

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Source: https://www.legislation.gov.uk/uksi/2003/2682/schedule/A1/paragraph/27 (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003/schedule-A1/paragraph-27
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.