(1) On or before the provision of any reportable benefit to an employee, an employer shall send a notification containing the following particulars relating to the provision of such a benefit to the Revenue Commissioners -

(a) the date of provision of the reportable benefit,

(b) the employee's full name,

(c) the personal public service number of the employee, or in the absence of such number -

(i) the employee's address, and

(ii) the employee's date of birth,

(d) the employer reference being a unique staff identifier assigned to the employee by the employer which may not be changed where the employer has not already included the employee's personal public service number in a prior notification,

(e)

(i) where the employer has sent a prior notification pursuant to Regulation 10, the employment identifier referred to in Regulation 10(1)(k)(ii), or