# The Income Tax (Pay As You Earn) Regulations 2003, Regulation 155: Claimant’s code etc to be used for calculations

Extent: E+W+S+N.I.

(1) This regulation applies if, in respect of a claimant, the Department receives notification from the Inland Revenue of—
(a) a code or amended code,
(b) total payments to date, or
(c) total net tax deducted.
(2) The Department must record that notification in substitution for any previous record and use it for the purpose of all calculations required under this Chapter.

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Source: https://www.legislation.gov.uk/uksi/2003/2682/regulation/155 (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003/regulation-155
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.