19(1)HMRC may publish requirements as to—U.K.
(a)the information to be contained in bank payroll tax returns,
(b)the form in which they must be made,
(c)the manner in which they must be delivered, and
(d)the documents to be delivered with them.
(2)A bank payroll tax return must include—
(a)an assessment (a “self-assessment”) of the amount of bank payroll tax payable by the taxable company on the basis of the information contained in it, and
(b)a declaration by the person making it that, to the best of that person's knowledge, it is correct and complete.