# The Income Tax (Employments) Regulations 1993, Regulation 10: Notice of coding


(1) Subject to paragraph (2), the inspector, after he has determined the appropriate code for any year, shall give notice of his determination to the employee if the code so determined is different from the code for the preceding year.
(2) Notice under paragraph (1) need not be given where the change in the code is due to an alteration or alterations in the rates of any of the personal reliefs allowable under sections 257 to 257F or 259 of the Taxes Act or in the tax tables, but the other matters referred to in regulation 7 are not different from those for the preceding year.

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Source: https://www.legislation.gov.uk/uksi/1993/744/regulation/10 (the official version)
Page: https://openlegislation.uk/income-tax-employments-regulations-1993/regulation-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.