The Highway Code be taken into account by a court. The mandatory rules reflect the Statute Law, which may (and usually does) provide a separate penalty. The highway code was first published in 1931 as a booklet and has been regularly updated to reflect current practices. It is prepared by the Department for Transport and the Driver and Vehicle Standards Agency, and is published by The Stationery Office in electronic form and as a printed book. Most copies are bought by learner drivers preparing for their driving test. In 2004, for example, over one million copies of the Highway Code were sold. The
Tax code (PAYE) filled out in order to determine which tax code is applicable to a person. Between submitting a P46 and receiving the correct tax code from HM Revenue and Customs, an employer can apply the emergency tax code on a week 1 basis. In this case, tax will be calculated as if the employee is working in the first week of the tax year, and all previous earnings are ignored. At the end of each tax year employers are required to send out a P60 which documents the total earnings and tax a person has paid within that tax year. Tax