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HMRC internal manual

Employment Income Manual

Finance (No 2) Act 2017: part 3A: 2019 loan charge reporting requirement: para 35C: requirement for employee or personal representative to supply loan charge information to HMRC

The employee or their personal representatives must supply HMRC with the loan charge information, where applicable, after 5 April 2019 but before 1 October 2019. The loan charge information must be supplied in such form or manner as may be specified by or on behalf of the Commissioners for HMRC.