Regulation 8 Quarterly returns by collecting agents
Not later than 30 days after the end of a quarter, a collecting 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 receipts received or arising in that quarter by virtue of the collecting agent’s performance of a relevant function, in respect of which he is liable to account for tax pursuant to section 118E(3);
the total of any relevant receipts received or arising in that quarter by virtue of his performance of a relevant function, which would have been chargeable receipts but for the provisions of section 118D(2)(a) or (b);
the total of any relevant receipts received or arising in that quarter by virtue of his performance of a relevant function, which would have been chargeable receipts 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(3).
The declaration specified is a declaration by the collecting agent that the particulars given in the return are to the best of his knowledge and belief correct and complete.