Particulars to be stated in the returns
6
1
Every return referred to in article 5(1), (2), (5)(b), (7) and (8) must state with respect to each person required to be included in that return the particulars specified in paragraphs 1 to 27 of schedule 2 except that—
a
in the case of a visitor, the return which falls to be made in accordance with article 5(1) or (2) must instead state the particulars specified in paragraphs 3, 4, 5, 35 and 36 of schedule 2,
b
in the case of a person who, in accordance with article 5(5)(a), gives notice of an election to make an individual return, the return which falls to be made in accordance with article 5(2) must instead state, with respect to that person, the particulars specified in paragraphs 1 to 3 of schedule 2,
c
in the case of a person in full-time education who has a term-time address which differs from the address to which the return which falls to be made in accordance with article 5(1) or (2) relates, that return must instead state, with respect to that person, the particulars specified in paragraphs 1 to 6, 8 and 9 of schedule 2, and
d
in the case of any return referred to in article 5(5)(b), (7) or (8) the return must instead state the particulars specified in paragraphs 3 to 27 of schedule 2.
2
Every return made in accordance with article 5(1) or (2) must state also the particulars specified in paragraphs 28 to 34 of schedule 2.
3
Every return made in accordance with article 5(5)(b) and in respect of which a notification has been made under article 5(5)(a) must state also the particulars specified in paragraph 37 of schedule 2.
4
Every return referred to in article 5(6) must state the particulars specified in schedule 3.
5
Every return made in accordance with article 5(7) must state also the particulars specified in paragraph 38 of schedule 2.
6
Every return referred to in article 5(9) must state the particulars specified in the following paragraphs of schedule 2—
a
paragraphs 28, 29, 30 and 33 as modified by paragraph (7),
b
with respect to a person in Group VIII who is not a visitor, paragraph 3,
c
with respect to any visitors, paragraphs 3, 4, 5, 35 and 36.
7
Those modifications are that—
a
in paragraphs 28 and 29 the words “occupied by the household” are omitted, and
b
in paragraph 30 the words “only by the household” are replaced with the words “ in the accommodation ”.
Art. 6 in force at 12.3.2020, see art. 1(1)