Finance (Local Property Tax) Act 2012

End of year statement of deductions to be given to a liable person.

80.— An employer shall, within 46 days after the end of the year concerned, give every liable person—

(a) who is in the employer’s employment on the last day of a year, and

(b) from whose net emoluments local property tax was deducted during that year,

a statement showing, in respect of that year, the total local property tax deducted from the liable person’s net emoluments.