Taxes Consolidation Act 1997 section 897

Returns of employees' emoluments, etc.

Section 897 requires employers, when directed by an inspector, to prepare and deliver a return containing details of all payments and benefits provided to their employees.

• An inspector may require an employer to submit a return listing all employees, their addresses, and full details of pay, expenses, company cars, preferential loans and scholarships provided to them.
• The term "payments" is broadly defined to include expense payments, amounts paid on an employee's behalf and not repaid, and payments for services connected with the trade or business.
• Where the employer is a body of persons, the secretary is treated as the employer for return purposes, and directors or persons engaged in management are treated as employees.
• If an inspector is dissatisfied with an employer's apportionment of expenses, the inspector may substitute a revised apportionment, but the employer may appeal to the Appeal Commissioners within 30 days.