Regulation 14BA Determination of code in respect of winter fuel payment chargeF1

income tax payable for a tax year by the payee by virtue of section 681I of ITEPA (winter fuel payment charge) is deducted from PAYE income of the payee paid during that year, and

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.