# The Income Tax (Pay As You Earn) Regulations 2003, Regulation 13: Determination of code by Inland Revenue

Extent: E+W+S+N.I.

The Inland Revenue must determine the code for use by an employer in respect of an employee for a tax year.

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Source: https://www.legislation.gov.uk/uksi/2003/2682/regulation/13 (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003/regulation-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.