# The Income Tax (Pay As You Earn) Regulations 2003, Regulation 21: Deduction and repayment of tax by reference to employee’s code

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

(1) On making a relevant payment to an employee during a tax year, an employer must deduct or repay tax in accordance with these Regulations by reference to the employee’s code, if the employer has one for the employee.
(2) The employer must deduct or repay tax by reference to the employee’s code, even if the code is the subject of an objection or appeal.

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Source: https://www.legislation.gov.uk/uksi/2003/2682/regulation/21 (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003/regulation-21
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.