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19 July 2011
Difficulty obtaining an amended PAYE code
We recently heard from a reader who had had difficulty in obtaining an amended PAYE code number for a client. Pension premiums in excess of £10,000 were being paid and the initial advice was that this could not be dealt with via a code adjustment, but should be claimed through the self assessment tax return.
Having spoken to HMRC, the correct position is that the PAYE code can be amended, but that a request to make an increase of £5,000 or more must be made in writing rather than by a telephone call alone.
The HMRC website has a useful schedule of the changes that can be made to clients’ details, income and claims.
