17.—(1) The Inland Revenue must give notice to an employee of the code which they have determined for use in respect of that employee for any tax year.
(2) But notice need not be given if—
(a)the code for use in respect of the employee remains the same as at the previous 5th April; ...
[F1(b)the change in the code is solely because of an alteration or proposed alteration—
(i)in the rates of any of the personal reliefs allowable under Chapters 2 (personal allowance etc.) and 3 (tax reductions etc.) of Part 3 of the Income Tax Act 2007; or
(ii)in the tax tables;
(c)the employee’s PAYE income is not chargeable to tax; or
(d)the employee does not have a liability to tax in respect of any PAYE income.]
Textual Amendments
F1Reg. 17(2)(b)-(d) substituted for reg. 17(2)(b) (29.1.2015) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2015 (S.I. 2015/2), regs. 1(1), 2(3)(b)