In this section:
- Tax codes - the basics
- Understanding your PAYE Coding Notice
- Emergency tax codes
- Company benefits in your tax code
- Expense payments in your tax code
- Pensions, state benefits and your tax code
- Other income taxed through your tax code
- How underpayments of tax affect your tax code
- If you have more than one tax code
- What to do if your tax code is wrong
What to do if your tax code is wrong
If you think your tax code is wrong you need to tell us as soon as possible to make sure you pay the right amount of tax. If it is wrong you may be due a tax refund, or need to pay more tax.
On this page:
- Why your tax code is important
- If your tax code is wrong
- If you're on an emergency tax code
- More useful links
Why your tax code is important
We issue your tax code based on information we have about your taxable income and allowances: it tells your employer or pension provider how much Income Tax to deduct from your wages or pension. Read our related guide below to find out more about understanding your tax code.
If your tax code is wrong
If your tax code is wrong, you need to contact your Tax Office straight away so we can correct it. You can find the name of your Tax Office by:
- Looking on a 'PAYE Coding Notice' if you have one - this is a notice telling you what your tax code is. We usually send it out in January or February each year and we may also send it to you at other times - for example, if you've started receiving a new source of income or a new company benefit, or if your entitlement to age-related or other allowances has changed. (Not everyone gets one of these.)
- Asking your employer or the person in your company who deals with the payroll.
- Asking your pension provider if you get a pension through PAYE.
Your Tax Office will need to know your tax reference and National Insurance number. Look for these numbers on official papers to do with tax: for example, a payslip, a PAYE Coding Notice, letters from us, or a certificate of tax paid. If you can't find any record of the numbers, your Tax Office will tell you what to do.
If you're on an emergency tax code
When you start a new job you should give your new employer a form P45, if you have one from your last job. This shows:
- your tax code
- your previous earnings
- how much tax you have paid
If for some reason you don't have a P45 we tell your employer to use an 'emergency' or 'special basis' code until we've worked out what your tax code should be. While you're on an emergency code you'll get the basic Personal Allowance - this may or may not be right for you, but the tax code will be reviewed and changed if necessary once we know more about your previous pay and tax.
If you have paid too much tax under the emergency code, you will get a refund.
Read more about emergency tax codes
Find out about tax refunds and reclaiming overpaid tax
