PAYE13045 - coding: coding: general principles: coding: more than one coded source

A taxpayer may have more than one source of income that requires a tax code. There are some general rules to follow when dealing with more than one coded source.

If there is a balance of allowances left after coding the main source, a suffix code can be used at the sub-source. This is usually allocated a T suffix. If all allowances are used at the main source, the sub-source is usually coded BR.

Where higher rates are due, the sub-source is usually coded D0. However there are exceptions to this general rule. Further advice is available at PAYE13075.

Note: These are only general rules and in certain circumstances other codes may be appropriate. Remember also that a taxpayer may elect to use his or her reliefs and allowances against the various sources of income in any way he or she chooses.