The Income Tax (PAYE) (Amendment No. X) Regulations 2014

The LITRG are disappointed that proposals which are intended to help HMRC better manage their service actually appear to remove basic rights from taxpayers. Failure to inform taxpayers of their current PAYE Code via a written notice means that they (and those helping them) may not have sufficient information to understand and query their tax position. This could lead to incorrect tax deductions. Rather, we suggest HMRC improve the format of Notices of Coding to reduce the volume of queries.