# The Income Tax (Employments) Regulations 1993, Regulation 105: Recovery of tax from employee


(1) Any tax which is payable to the collector by any employee may be recovered in the manner provided by the Income Tax Acts.
(2) Any tax which is payable to the collector under—
(a) regulation 101(2), or
(b) any further assessment made under regulation 103(9),
shall be payable within 14 days of the date on which the collector first makes application for its payment.

---
Source: https://www.legislation.gov.uk/uksi/1993/744/regulation/105 (the official version)
Page: https://openlegislation.uk/income-tax-employments-regulations-1993/regulation-105
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.