73(1) Before 20th May following the end of a tax year, an employer must deliver to the Inland Revenue a return containing the following information.
73(2) The information is–
(a)the tax year to which the return relates,
(b)the total amount of the relevant payments made by the employer during the tax year to all employees in respect of whom the employer was required at any time during that year to prepare or maintain deductions working sheets, and
(c)the total net tax deducted in relation to those payments.