The Income Tax (Pay As You Earn) Regulations 2003

Employee’s code

8.—(1) An employee’s code is the code—

(a) issued to an employer for use in respect of the employee for a tax year,

(b) applied by these Regulations for use by an employer in respect of the employee, or

(c) issued to an employee in accordance with regulation 142 (direct collection).

(2) A code is issued to an employer if it is contained in a document that is sent—

(a) to the employer, or

(b) to a person acting on behalf of the employer,

by the Inland Revenue, and any code so issued is received by the employer for the purposes of these Regulations.