# The Income Tax (Pay As You Earn) Regulations 2003, Regulation 175: Emergency IB code to be used before claimant’s code issued

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

(1) Paragraph (2) applies if the Department makes a payment of taxable incapacity benefit during a tax year to a single-income claimant before a code has been issued by the Inland Revenue for that year in respect of that award.
(2) The Department must—
(a) deduct tax using an emergency IB code on the non-cumulative basis, and
(b) keep records in a deductions working sheet which it must prepare for the purpose.
(3) The use of an emergency IB code under this regulation is treated as the issue of a code for the purposes of regulations 21, 36 and 180.

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Source: https://www.legislation.gov.uk/uksi/2003/2682/regulation/175 (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003/regulation-175
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.