Direct Tax Acts, Finance Act 2014
31. Return by employer at end of year.
(1) Within 46 days from the end of the year, or from the date on which the employer ceases permanently to be an employer to whom Regulation 7(1) applies...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.