The Income Tax (Interest Payments) (Information Powers) Regulations 1992

Further information—other cases

6.—(1) Paragraph (2) prescribes in relation to cases to which regulation 5 does not apply the further information which, subject to regulation 4, is to be contained in a section 17 return or to be furnished with section 18 information.

(2) The further information prescribed by this paragraph is—

(a) the reference number of the account in respect of which a payment was made and, where necessary for identifying the account, the branch of the payer where the account is held;

(b) where a payment was made to two or more account-holders each of whom was beneficially entitled to the payment, notification of that fact and, if known, the number of such persons;

(c) if furnished in connection with the account, the date of birth and national insurance number of the person or, where sub-paragraph (b) applies, each person to whom a payment was made;

(d) where a payment made in the course of the year was the first payment in respect of an account, notification of that fact;

(e) where a payment was in a currency other than sterling and the amount of the payment is recorded in that currency in a section 17 return or as part of section 18 information, notification of the fact that the amount is so recorded and specification of the currency concerned.