PART 3 U.K.DEDUCTION AND REPAYMENT OF TAX

CHAPTER 1 U.K.DEDUCTION AND REPAYMENT

[F1 Higher rate, additional rate and nil tax codes] U.K.

Textual Amendments

F1 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

Higher rate code: deductions U.K.

32.  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.