The Income Tax (Pay As You Earn) Regulations 2003

Notice to employee of code

17.—(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; or

(b) the change in the code is solely because of an alteration or proposed alteration in the rates of any of the personal reliefs allowable under sections 257 and 257A of ICTA(1) (personal allowance and married couple’s allowance) or in the tax tables.

(1)

Section 257 was substituted, and section 257A inserted, by section 33 of the Finance Act 1988 (c. 39). Section 257 was amended by section 33(4)(a) and (5)(b) of the Finance Act 1989 and paragraph 13 of Schedule 20 to the Finance Act 1996 (c. 8); section 257A was amended by section 33(8)(a) and (9)(b) of the Finance Act 1989, section 77(2) of, and paragraph 1 of Schedule 8 to, the Finance Act 1994 (c. 9), paragraph 14 of Schedule 20 to the Finance Act 1996 and section 31(1) to (8) of the Finance Act 1999 (c. 16).