Regulation 7 Quarterly returns by paying agents
Not later than 30 days after the end of a quarter, a paying agent shall make a return to the Board, in the form provided by the Board, setting out the particulars specified in paragraph (2) and containing the declaration specified in paragraph (3).
The particulars specified are—
the total of the chargeable payments made by him in that quarter;
the total of any relevant payments made by him in that quarter which would have been chargeable payments but for the provisions of section 118D(1)(a);
the total of any relevant payments made by him in that quarter which would have been chargeable payments but for the provisions of section 118G;
the total amount of any tax for which he is liable to account in respect of that quarter pursuant to section 118E(1).
The declaration specified is a declaration by the paying agent that the particulars given in the return are to the best of his knowledge and belief correct and complete.