Taxes Management Act 1970 section 15

Return of employees' earnings etc.

Section 15 deals with the obligation on employers and certain other persons to provide HMRC with returns of earnings, income and other payments made to employees and other individuals.

• Employers may be required by HMRC to submit returns detailing earnings paid to their employees and office holders, including directors.
• The return must include the names, addresses, and other particulars of individuals who received earnings or income, as well as details of the amounts paid.
• The requirement can also extend to other persons making payments of income, not just employers, where HMRC considers such information is needed.
• Amendments introduced by Finance Act 2011 brought data-gathering powers into alignment with broader HMRC information and inspection powers.

---