Policy paper

Legislative change to Income Tax (PAYE) regulations - employee notices of tax coding

This Tax Information and Impact Note is about legislative changes to how and when tax codes are required to be issued.

Documents

Details

皇冠体育appse legislative changes remove the requirement to issue notices of coding to individuals whose PAYE income is not chargeable to tax or where the employee has no liability to tax in respect of any PAYE income. 皇冠体育appy support HM Revenue and Customs (HMRC) operational delivery by enabling HMRC to manage customer demand and resources more effectively, thus providing a more consistent and better customer service overall. 皇冠体育appy also provide for a notice of tax coding to be issued digitally to allow for the future provision of such information through digital channels.

Updates to this page

Published 6 January 2015

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