Finance (Local Property Tax) Act 2012
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Return by employer at end of year. |
79.— Within 46 days after the end of a year, or from the date an employer ceases permanently to be an employer to whom Regulation 7(1) of the PAYE Regulations applies, whichever is the earlier, the employer shall send to the Collector-General in relation to any liable person in respect of whom the employer was given a direction under section 65 a statement and a signed declaration in the specified form showing— | |
(a) the total net emoluments paid to the liable person during the year, | ||
(b) the total local property tax deducted from the net emoluments paid to the liable person, and | ||
(c) the name and personal public service number of the liable person. |