# The Income Tax (Pay As You Earn) Regulations 2003, Paragraph 28: Information about payments to the employee, etc


If the employer is required by regulation 67CA(1)(a) to include a reference in the return, the value of any deductions made from the payment which do not otherwise fall to be reported under this Schedule.

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Source: https://www.legislation.gov.uk/uksi/2003/2682/schedule/A1/paragraph/28 (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003/schedule-A1/paragraph-28
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.