PAYE11085 - Coding: codes: how they are used and calculated: types of code
Most tax codes are made up of a number followed by a letter, for example 747L. We call these suffix codes.
There are other tax codes for special cases.
The main ones are
- Prefix D code - used to charge tax at the higher rate and the additional rate
- 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