# The Income Tax (Pay As You Earn) Regulations 2003, Regulation 18: Objections and appeals against employee’s code

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

(1) An employee who objects to the determination of a code must state the grounds of objection.
(2) On receiving the notice of objection the Inland Revenue may amend the determination of the code by agreement with the employee.
(3) If the Inland Revenue and employee do not reach agreement, the employee may appeal ... against the determination of the code by giving notice to the Inland Revenue.
(4) On an appeal that is notified to the tribunal, the tribunal must determine the code in accordance with these Regulations.
(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Source: https://www.legislation.gov.uk/uksi/2003/2682/regulation/18 (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003/regulation-18
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.