PART 9ASSESSMENT AND SELF-ASSESSMENT
Repayment: adjustment of employee’s codeI1187
1
This regulation applies if the difference for a tax year mentioned in section 59B(1) of TMA (difference between tax contained in a self-assessment and aggregate of payments on account) is payable to the taxpayer.
2
The Inland Revenue may have regard to the difference in determining the employee’s code for a subsequent tax year under regulation 14 (matters relevant to determination of code).
3
But the Inland Revenue must not have regard to the difference if the taxpayer objects at the time the return is delivered or subsequently.