# The Income Tax (Pay As You Earn) Regulations 2003, Regulation 14B: Determination of code in respect of high income child benefit charge


HMRC may determine a code, if and to the extent that the payee does not object, to secure that—
(a) income tax payable for a tax year by the payee by virtue of section 681B of ITEPA (high income child benefit charge) is deducted from PAYE income of the payee paid during that year, and
(b) repayments are made in a tax year in respect of any amounts overpaid on account of income tax under that section for that tax year.

---
Source: https://www.legislation.gov.uk/uksi/2003/2682/regulation/14B (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003/regulation-14B
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.