The Income Tax (Pay As You Earn) Regulations 2003 No. 2682

PART 3 U.K. DEDUCTION AND REPAYMENT OF TAX

CHAPTER 1 U.K. DEDUCTION AND REPAYMENT

Deduction and repayment by reference to employee’s code U.K.

Deduction and repayment of tax by reference to employee’s code U.K.

21.—(1) On making a relevant payment to an employee during a tax year, an employer must deduct or repay tax in accordance with these Regulations by reference to the employee’s code, if the employer has one for the employee.

(2) The employer must deduct or repay tax by reference to the employee’s code, even if the code is the subject of an objection or appeal.