{
  "url": "https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003/regulation-8",
  "json_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003/regulation-8.json",
  "legislation": "uksi/2003/2682",
  "legislation_title": "The Income Tax (Pay As You Earn) Regulations 2003",
  "legislation_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003",
  "path": "regulation/8",
  "kind": "regulation",
  "number": "8",
  "heading": "Employee’s code",
  "text": "(1) An employee’s code is the code—\n(a) issued to an employer for use in respect of the employee for a tax year,\n(b) applied by these Regulations for use by an employer in respect of the employee, or\n(c) issued to an employee in accordance with regulation 142 (direct collection).\n(2) A code is issued to an employer if it is contained in a document that is sent—\n(a) to the employer, or\n(b) to a person acting on behalf of the employer,\nby the Inland Revenue, and any code so issued is received by the employer for the purposes of these Regulations.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 8 in force at 6.4.2004, see reg. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2003/2682/regulation/8",
    "retrieved_at": "2026-10-29T05:46:54.297265+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}