Section Sch50-“ 24I — Income Tax Act 2007: PAYE tax code notification and certificate

“ 24I PAYE tax code notification and certificate “ (1) An employee who wishes to have the amount of tax for a PAYE income payment reduced may notify their employer of the applicable tax code. This subsection applies separately for each employment situation. “ (2) If an employee finds it difficult or impractical to notify their employer as described in subsection (1), they may notify the Commissioner who must then provide a tax code certificate to the employer setting out the applicable tax code. The employee may give the certificate to their employer. “ (3) The tax code notified or set out in a tax code certificate applies to a PAYE income payment made to an employee by their employer from— “ (a) the first day of a pay period to which the payment relates up to the date on which the employee is no longer entitled to use the particular tax code if— “ (i) the employer has no earlier tax code for the employee; or “ (ii) the notification or certificate changes an earlier tax code for the employee and is provided before the date on which the employer calculates their payroll for the period: “ (b) the first day of the pay period following that to which the payment relates if the notification or certificate changes an earlier tax code for the employee and is provided after the date on which the employer calculates their payroll for the period. “ (4) A tax code notification must provide for an employee’s statement of their entitlement under the Immigration Act 1987 to work for their employer. “ (5) A tax code notification or tax code certificate delivered to an employer before the start of the tax year but expressed to relate to the tax year, is treated as if it is delivered on 1 April in the tax year. “ Compare: 2004 No 35 ss NC 8(2)–(4), (11), NC 8A