Determination of code in respect of high income child benefit charge14B

HMRC may determine a code, if and to the extent that the payee does not object, to secure that—

a

income tax payable for a tax year by the payee by virtue of section 681B of ITEPA8 (high income child benefit charge) is deducted from PAYE income of the payee paid during that year, and

b

repayments are made in a tax year in respect of any amounts overpaid on account of income tax under that section for that tax year.