EIM47185 | Finance (No 2) Act 2017: part 3A: 2019 loan charge reporting requirement: para 35A(2)

From HM Revenue & Customs · Employment Income Manual

If a person (P) is treated as taking a relevant step immediately before the end of 5 April 2019 to which the loan charge applies, the employee will be required to provide loan charge information to HMRC.