The Appendix 6 arrangement that we published recently has been changed so that employers will now notify HM Revenue & Customs when they withdraw personal allowances and operate code 0T within a Modified PAYE scheme. This is to avoid a mismatch between the code 0T that the employer will enter on the employee's form P14 and the code that HMRC has on the employee's record.
It will not be necessary to sign a new agreement providing your current agreement was signed on or after 1 April 2006. If your agreement is dated earlier than this, please contact CAR - Personal Tax International on Tel 0161 261 3398.
