PAYE11065 - coding: codes: how they are used and calculated: suffix codes: calculating the number

A suffix code is made up of a number followed by a suffix letter. The number comes from the net coding allowances. The general rule is to take the net coding allowances and drop the final digit.

The table below shows how it works.

You can see from the table that there is one exception to the general rule. For net coding allowances between 1 and 9 do not use 0 – use the number 1 instead.