PART 3DEDUCTION AND REPAYMENT OF TAX
CHAPTER 1DEDUCTION AND REPAYMENT
Deduction and repayment by reference to employee’s code
Deduction and repayment of tax by reference to employee’s code21
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.