Section RP 8 — Income Tax Act 2007: Information required from employers

RP 8 Information required from employers An employer must— (a) keep a record of— (i) the gross salary or wages of an employee for a pay period; and (ii) the amounts of tax withheld by the employer for the pay period; and (iii) the amount of any payroll donations for the pay period; and (iv) the amount of any tax credit under section LD 4 (Tax credits for payroll donations); and (b) provide information a PAYE intermediary seeks in the time agreed by the employer and PAYE intermediary. Defined in this Act: amount of tax , employee , employer , gross , pay period , PAYE intermediary , salary or wages , tax withheld Compare: 2004 No 35 s NBA 4(1B) Section RD 8(a)(iii): added, on 6 January 2010, by section 546 of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34). Section RD 8(a)(iv): added, on 6 January 2010, by section 546 of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).