If HM Revenue & Customs (HMRC) have delayed using information in their possession, and this results in you not paying enough tax under PAYE, HMRC will sometimes write off the arrears of tax under Extra-Statutory Concession A19 (ESC A19). This guidance is to help you consider whether you can ...

If HMRC calculate that you have not paid enough tax but you think that the underpayment arises because your employer or pension provider failed to operate Pay As You Earn (PAYE) correctly, you can challenge HMRC. You can request that HMRC check whether they should be asking your employer or pension ...

If you receive employment income or pension income (other than the state pension), your employer or pension provider takes tax off your income throughout the tax year via Pay As You Earn (PAYE). In most cases, this means you pay the correct tax by the end of the year; but not always. You should ...

We explain about the forms you should receive if you are within PAYE at the end of the tax year and the processes that HMRC carry out to check your tax. 

If you get money from an occupational pension, private pension or retirement annuity, the pension payer deducts tax from your pension under the Pay As You Earn (PAYE) system. We look at how PAYE applies to pensions and some problems you might encounter with your tax code. The information on this ...

HMRC issue PAYE coding notices (known as a form P2) to let people know what their tax code is each year and if it changes during the tax year. On this page, we look at who gets a PAYE coding notice and how to check if it is correct. We explain how you can get your tax code changed if you think it ...