# The Income Tax (Pay As You Earn) Regulations 2003, Regulation 133F: Repayment to recipient during tax year


The Department may repay tax deducted from a lump sum to a recipient at any time during the tax year in which it was paid, if it appears to the Department that the incorrect rate of income tax was applied to the payment due to an administrative error by the Department.

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Source: https://www.legislation.gov.uk/uksi/2003/2682/regulation/133F (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003/regulation-133F
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.