PART 3DEDUCTION AND REPAYMENT OF TAX
CHAPTER 1DEDUCTION AND REPAYMENT
F1Higher rate, additional rate and nil tax codes
Annotations:
Amendments (Textual)
Higher rate code: deductions32
If an employee’s code is the higher rate code the employer must deduct tax at the higher rate, and regulations 22 and 26 (cumulative and non-cumulative basis) do not apply.
Reg. 32 cross-heading substituted (6.4.2011) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2011 (S.I. 2011/729), regs. 1, 6