Related Commentary  

94(1)  Before 7th July following the end of a tax year, the employer must give a statement to every current employee in respect of whom particulars are to be provided under regulation 85(1) by the employer for that tax year.

94(2)  The statement must contain the particulars provided under regulations 86 and 87 in so far as they relate to the employee.

94(3)  If a person who was a current employee ceases to be an employee at any time before 7th July following the end of the tax year, the statement is given to the employee if it is sent or delivered to, or left at, that person's usual or last known address.

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