Amendment of the Income Tax (Pay As You Earn) Regulations 20035

In regulation 15 (flat rate codes)—

a

after paragraph (2) insert—

2A

HMRC may determine that the code for use by an employer in respect of an employee who is a Scottish taxpayer is an appropriate Scottish upper rate code if they have reason to believe that the employee will be chargeable at a Scottish upper rate on all or a substantial part of the employee’s relevant payments.

b

after paragraph (4) insert—

4A

For the purposes of this regulation an “appropriate Scottish upper rate code” has the meaning given in regulation 7(4).