Regulation 4 Notification to relevant employer of employee’s entitlement to working tax credit (start notice)
Where an employee of a relevant employer becomes entitled to an amount of working tax credit equal to or exceeding 75 pence per day, the Board shall give notice to the relevant employer of the employee’s entitlement in accordance with paragraphs (2) and (3) (“start notice”).
A start notice shall contain the following particulars—
the date of issue of the start notice;
the name of the employee;
the employee’s national insurance number and (if known) his payroll number;
the date from which the employer is to be responsible for payment of working tax credit to the employee (“the commencement date”);
the daily rate of working tax credit applicable to each calendar day starting with the commencement date, and a table showing the multiples from 1 to 31 of that daily rate;
instructions to the employer to pay working tax credit to the employee at the same time that the employer makes a payment of emoluments to the employee.
The commencement date contained in the start notice shall not be earlier than the date which is 42 days after the date of issue of the start notice.