24I PAYE tax code notification and certificate

(1)

If section 24IB does not apply, 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 2009 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

Section 24I: inserted, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 24I(1): amended, on 2 June 2016, by section 91 of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).

Section 24I(4): amended, at 2 am on 29 November 2010, by section 406(1) of the Immigration Act 2009 (2009 No 51).