Commentary

A4.117 Payments made and benefits provided to employees

Administration and compliance

A4.117 Payments made and benefits provided to employees

A4.117 Payments made and benefits provided to employees

Note that these provisions are repealed with effect from 31 March 2012 and replaced with new data-gathering powers under FA 2011, Sch 23, see A6.325–A6.345.

An employer can be required by notice from an HMRC officer to make a return of persons who are, or have been, employees of his. For this purpose, 'employee' means an office holder or employee whose earnings are within the charge to tax under ITEPA 2003. The notice may require the return to show the name and address of such persons1. Penalties may be imposed for failure to deliver such a return; see A4.571.

The notice must specify the employees and the years of assessment or other periods for which the information is required. It may specify:

  1.  

    (a)     individuals, by name or otherwise;

  2.  

    (b)     all employees of an

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