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.