25 Particulars of USC deducted

(1) Within 46 days from the end of a USC year an employer shall give to every employee who is in the employer’s employment on the last day of the USC year a certificate showing, in respect of that year—

(a) the total amount of the relevant emoluments paid by the employer to or on behalf of the employee during that USC year,

(b) the employee’s rate cut-off points where a certificate of rate cut-off points is held, and

(c) the total USC deducted (that may be nil) from those relevant emoluments.

(2) (a) In the case of an employee taken into employment after the start of the USC year, the certificate referred to in paragraph (1) shall include any relevant emoluments paid to the employee by any previous employer during that USC year and any USC deducted from those relevant emoluments.

(b) The relevant emoluments and USC deducted referred to in subparagraph (a) are those that the employer giving the certificate was required to take into account for the purposes of deducting or repaying USC in the case of the relevant emoluments paid by that employer.