# The Income Tax (Pay As You Earn) Regulations 2003, Regulation 14D: Recovery of debts: overall limit


(1) This regulation applies where HMRC determines a code under, or by reference to, one or both of the following provisions—
(a) regulation 14A(1) (determination of code in respect of recovery of relevant debts); or
(b) regulation 14C(1) (determination of code in respect of recovery of tax credit debts).
(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.
TABLE 1A
TOTAL AMOUNT OF DEBT THAT MAY BE RECOVERED
1 The expected amount of PAYE income of E in the tax year for which the code is determined
2 The total amount of debt that may be recovered from E in that tax year
Less than £30,000
No more than £3,000
£30,000 or more but less than £40,000
No more than £5,000
£40,000 or more but less than £50,000
No more than £7,000
£50,000 or more but less than £60,000
No more than £9,000
£60,000 or more but less than £70,000
No more than £11,000
£70,000 or more but less than £80,000
No more than £13,000
£80,000 or more but less than £90,000
No more than £15,000
£90,000 or more
No more than £17,000.
(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).

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