{
  "url": "https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003/regulation-14D",
  "json_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003/regulation-14D.json",
  "legislation": "uksi/2003/2682",
  "legislation_title": "The Income Tax (Pay As You Earn) Regulations 2003",
  "legislation_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003",
  "path": "regulation/14D",
  "kind": "regulation",
  "number": "14D",
  "heading": "Recovery of debts: overall limit",
  "text": "(1) This regulation applies where HMRC determines a code under, or by reference to, one or both of the following provisions—\n(a) regulation 14A(1) (determination of code in respect of recovery of relevant debts); or\n(b) regulation 14C(1) (determination of code in respect of recovery of tax credit debts).\n(2) Column 2 of Table 1A sets out the total amount of debt that may be recovered from an employee (“E”) under a code to which this regulation applies, by reference to the expected amount of PAYE income of E in the tax year for which that code is determined.\nTABLE 1A\nTOTAL AMOUNT OF DEBT THAT MAY BE RECOVERED\n1 The expected amount of PAYE income of E in the tax year for which the code is determined\n2 The total amount of debt that may be recovered from E in that tax year\nLess than £30,000\nNo more than £3,000\n£30,000 or more but less than £40,000\nNo more than £5,000\n£40,000 or more but less than £50,000\nNo more than £7,000\n£50,000 or more but less than £60,000\nNo more than £9,000\n£60,000 or more but less than £70,000\nNo more than £11,000\n£70,000 or more but less than £80,000\nNo more than £13,000\n£80,000 or more but less than £90,000\nNo more than £15,000\n£90,000 or more\nNo more than £17,000.\n(3) In this regulation the “total amount of debt” means the sum recovered or to be recovered by virtue of a code determined under, or by reference to, one or both of regulations 14A(1) or 14C(1).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Regs. 14C, 14D inserted (with effect in accordance with art. 1(3) of the amending S.I.) by The Income Tax (Pay As You Earn) (Amendment No. 4) Regulations 2014 (S.I. 2014/2689), regs. 1(1), 4"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2003/2682/regulation/14D",
    "retrieved_at": "2026-10-29T05:46:54.297265+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}