PART 2CODES
Determination of code
Notice to employee of code17
1
The Inland Revenue must give notice to an employee of the code which they have determined for use in respect of that employee for any tax year.
2
But notice need not be given if—
a
the code for use in respect of the employee remains the same as at the previous 5th April; ...
F1b
the change in the code is solely because of an alteration or proposed alteration—
i
in the rates of any of the personal reliefs allowable under Chapters 2 (personal allowance etc.) and 3 (tax reductions etc.) of Part 3 of the Income Tax Act 2007; or
ii
in the tax tables;
c
the employee’s PAYE income is not chargeable to tax; or
d
the employee does not have a liability to tax in respect of any PAYE income.