PAYE11085 - coding: codes: how they are used and calculated: types of code

Most codes are made up of a number followed by a letter, for example 461L. We call these suffix codes.

There are other codes for special cases.

The main ones are

• Prefix D code - used to charge tax at the higher rate on sub-source income
• Prefix K code - for cases where coding deductions exceed allowances
• Code BR - used to tell the employer to charge all payments to basic rate tax only
• Code NT - used to tell the employer not to tax any payments