Regulation 33 Subsequent procedure on issue of code authorisation

On making any payment of emoluments to the employee after a code authorisation has been issued in respect of the employee, the employer shall—

(a)

deduct or repay tax by reference to the appropriate code in accordance with regulation 14, and

(b)

keep the records required by regulation 38 and for those purposes—

(i)

any cumulative emoluments notified to the employer by the inspector shall be treated as if they represented emoluments paid by the employer; and

(ii)

the total net tax deducted before the first payment made in accordance with this regulation shall be taken to be the sum of the total net tax deducted, if any, notified to the employer by the inspector and any tax which the employer was liable to deduct from the employee’s emoluments under regulation 29, 30 or 31.