# The Income Tax (Pay As You Earn) Regulations 2003, Paragraph 23: Information about payments to the employee, etc


The tax code operated on the payment the return relates to.

---
Source: https://www.legislation.gov.uk/uksi/2003/2682/schedule/A1/paragraph/23 (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003/schedule-A1/paragraph-23
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.