Website of the UK government
Please note that this website has a UK government accesskeys system.
Main menu
Page menu
Money, tax and benefits
What to do if your tax code is wrong
If you think your tax code is wrong you need to tell HM Revenue & Customs (HMRC) as soon as possible to make sure you pay the right amount of tax. If it is wrong you may be due a tax refund, or need to pay more tax.
Why your tax code is important
HMRC issue your tax code based on information they have about your taxable income and allowances: it tells your employer or pension provider how much Income Tax to deduct from your wages or pension.
If your tax code is wrong
If your tax code is wrong, you need to contact your Tax Office straight away so they can correct it. You can find the name of your Tax Office by:
- looking on a 'PAYE Coding Notice' if you have one - this is a notice telling you what your tax code is, it is sent out in January or February each year and they may also send it to you at other times - for example, if you’ve started receiving a new source of income or a new company benefit, or if your entitlement to age-related or other allowances has changed (not everyone gets one of these)
- asking your employer or the person in your company who deals with the payroll
- asking your pension provider if you get a pension through PAYE (Pay As You Earn)
Your Tax Office will need to know your tax reference and National Insurance number. Look for these numbers on official papers to do with tax: for example, a payslip, a PAYE Coding Notice, letters from HMRC, or a certificate of tax paid.
If you can't find any record of the numbers, your Tax Office will tell you what to do.
Emergency tax codes
When you start a new job you should give your new employer a form P45, if you have one from your last job. This shows:
- your tax code
- your previous earnings
- how much tax you have paid
If for some reason you don't have a P45, HMRC will tell your employer to use an 'emergency' or 'special basis' code until they have worked out what your tax code should be.
While you're on an emergency code you'll get the basic Personal Allowance - this may or may not be right for you, but the tax code will be reviewed and changed if necessary once HMRC know more about your previous pay and tax.
If you have paid too much tax under the emergency code, you will get a refund.
More useful links
In this section...
- Tax codes - the basics
- Understanding your PAYE Coding Notice
- Emergency tax codes
- Company benefits in your tax code
- Expense payments in your tax code
- Pensions, state benefits and your tax code
- Other income taxed through your tax code
- How underpayments of tax affect your tax code
- If you have more than one tax code
Additional links
Tax evasion
People who don't pay their fair share of tax are being unfair on the rest of us
