Understanding Tax Codes and the Need for Change
Tax codes in the UK play a crucial role in determining how much income tax each individual pays. A tax code, issued by HM Revenue and Customs (HMRC), is usually updated automatically to reflect changes in income. However, there are instances where individuals need to manually ensure their tax codes are correct to avoid either underpaying or overpaying taxes.
Why Tax Codes Change
Tax codes can change due to various reasons such as changes in employment, adjustments in personal allowances, or receipt of company benefits. For the tax year 2024-25, the basic personal allowance has been maintained at £12,570, which is reflected in the common tax code 1257L used for most employees. This code allows individuals to earn up to £12,570 before they are taxed.
When and How to Check Your Tax Code
It's advisable to regularly check your tax code to ensure it reflects your current situation, especially after changes in your income or employment. Taxpayers can check and update their tax codes through the government's official website by accessing their personal tax account. This online service enables individuals to see their current tax code, the income estimate from jobs and pensions, and the expected tax for the current year.
Why might you need to change your tax code?
You may need to change your tax code if:
You've started a new job or changed employers
You've received a new source of income, such as a pension or benefits
You've had a change in your personal circumstances, like getting married or divorced
You've received a tax rebate or have tax to pay
You've been assigned an incorrect tax code
Types of tax codes
There are several types of tax codes, including:
BR (Basic Rate): 20% tax rate
D0 (Higher Rate): 40% tax rate
D1 (Additional Rate): 45% tax rate
0T (Zero Tax): no tax deducted
L (Marriage Allowance): for those eligible for the Marriage Allowance
NT (No Tax): for those with no tax liability
How to check your tax code
You can check your tax code on:
Your payslip
Your P60 (end-of-year certificate)
Your P45 (leaving work certificate)
HMRC's online service
Your tax return (if self-employed)
When to change your tax code
If you notice any errors or discrepancies in your tax code, you should contact HMRC as soon as possible to avoid any potential tax implications.
20 Reasons Why You May Need to Change Your Tax Code in the UK
1. Starting a New Job
When you start a new job and your employer does not have all the details they need, you may initially be put on an emergency tax code.
2. Change in Employment Status
Switching from full-time to part-time or vice versa can alter your income level, necessitating a tax code adjustment.
3. Multiple Jobs
If you have more than one job, your tax-free allowance might need to be distributed across your employments, requiring changes to your tax codes.
4. Pension Payments
Starting to receive a pension can change your tax obligations, especially if you continue to work alongside receiving your pension.
5. Change in Company Benefits
Receiving new benefits from your employer, like a company car or private medical insurance, can impact the value of your tax code.
6. Loss of Benefits
Similarly, if you lose company benefits, this may increase your take-home pay and require a tax code update.
7. Marriage or Civil Partnership
Entering or changing a marital status might influence your tax code, especially if you opt into the Marriage Allowance.
8. Childcare Vouchers
Starting or stopping receiving childcare vouchers affects your taxable income.
9. Charitable Giving
If you start or stop giving to charity under Gift Aid, this can influence your tax situation.
10. Unpaid Leave or a Sabbatical
Taking a long unpaid break impacts your annual income and potentially your tax code.
11. Other Income
Income from other sources, like rental income or freelance work, may require adjustments to your tax code to cover the additional tax due.
12. Capital Gains
If you make a taxable capital gain, this might need to be factored into your coding.
13. State Benefits Changes
Changes in state benefits such as receiving or stopping Jobseeker’s Allowance can affect your tax code.
14. Expatriate or Returning from Abroad
If you leave the UK to work abroad or return to the UK after working overseas, your tax code will need updating to reflect your new tax residency status.
15. Debt to HMRC
Owing money to HMRC from a previous underpayment might be collected through adjustments in your tax code.
16. Repayment of Student Loan
If you start or stop repaying a Student Loan, this needs to be updated in your tax code to either begin or cease deductions.
17. Errors by HMRC
Mistakes can happen, and if HMRC has incorrect information, your tax code may need correcting.
18. Retirement
Retiring changes your income sources and can significantly affect how you are taxed.
19. Annual Tax Code Review
HMRC reviews tax codes each year, and changes may be applied based on new information they have about your circumstances.
20. Self-Assessment Adjustments
If you complete a self-assessment tax return, it might result in a need to adjust your tax code based on your actual income and deductions.
Each of these reasons highlights why it's crucial to keep your personal information up-to-date with HMRC and to regularly check your tax code for accuracy. Keeping abreast of changes in your personal circumstances and ensuring HMRC has the correct details can prevent over or underpaying tax throughout the year.
Updating Your Tax Code
In case of discrepancies in your tax code, immediate action is required to prevent financial discrepancies. If you believe your tax code is incorrect, you can inform HMRC through the online 'Check your Income Tax' service, where you can update your employment details or report changes in income that might affect your tax code.
Procedure for Updating Incorrect Tax Codes
If your tax code is incorrect due to outdated or incorrect information about your income, you should provide HMRC with the latest correct details. After reporting, HMRC will review the changes and if necessary, issue a new tax code to you and your employer or pension provider, ensuring that the subsequent payslip reflects the updated code and any adjustments to your pay.
Impact of Not Updating Tax Code
Failure to update your tax code can lead to either tax underpayments or overpayments. If the incorrect tax code has resulted in overpayment, HMRC will issue a refund. Conversely, underpayment will require settling the outstanding tax amount with HMRC, which could involve additional steps or interactions with tax authorities.
Detailed Steps for Updating Your Tax Code and Handling Emergency Codes
Navigating the HMRC's Online Services
To manage your tax code effectively, familiarize yourself with HMRC’s online tools. To begin updating your tax code, you need to log into your personal tax account through the Government Gateway. This platform is integral for checking your tax code, updating personal details, and communicating any relevant changes to HMRC that might affect your tax situation.
Creating a Government Gateway ID
If you do not already have a Government Gateway ID, you will need to create one. This requires some basic information such as your National Insurance number, a valid UK passport, or a recent payslip. Once set up, this account allows you access to a wide range of tax-related services, including the management of your tax code.
Using the ‘Check Your Income Tax’ Service
The ‘Check Your Income Tax’ service for the current tax year provides a comprehensive overview of your tax situation. Through this service, you can:
Verify your current tax code and Personal Allowance.
Update HMRC about changes in your income that may affect your tax code.
View your estimated income and the corresponding tax details for your jobs or pensions.
This service is crucial for maintaining accurate tax payments and ensuring that any changes in your circumstances are promptly reflected in your tax code.
Steps to Update Your Tax Code
Log In:Â Access your personal tax account using your Government Gateway credentials.
Review Your Tax Code: Use the ‘Check Your Income Tax’ service to see your current tax code and the details that have influenced its calculation.
Report Changes:Â If there have been changes in your income, employment, or personal circumstances, use the service to update your details. This can include new employment, cessation of a job, changes in benefits, and other income adjustments.
Submit the Changes:Â After reviewing and updating the necessary details, submit the information to HMRC. It's essential to ensure that all the data entered is accurate to avoid future tax issues.
Dealing with Emergency Tax Codes
Many taxpayers might find themselves on an emergency tax code at some point, typically denoted by an 'X' at the end of the code, like ‘1257LX’. This usually happens when HMRC does not have all the information required about your new employment or income source.
If you are on an emergency tax code, you should:
Contact HMRC directly or update your information through the online service as soon as possible.
Provide accurate details about your previous and current income to ensure HMRC can assess your correct tax liability and adjust your tax code accordingly.
The Step-by-Step Process of Changing Your Tax Code
Changing your tax code involves providing HMRC with the necessary information to update your tax code. Here's a step-by-step guide to help you through the process:
Gathering necessary documents
Before contacting HMRC, make sure you have the following documents:
Your National Insurance number
Your employer's name and address (if applicable)
Your tax reference number (if self-employed)
Details of your income, including any new sources
Proof of any changes in your personal circumstances (e.g., marriage certificate, divorce decree)
Contacting HMRC
You can contact HMRC:
Online: Through the HMRC website
Phone: 0300 200 3300 (Mon-Fri, 8am-8pm)
Post: HM Revenue & Customs, Pay As You Earn, BX9 1AS
What to expect when contacting HMRC
When you contact HMRC, be prepared to provide the necessary information and answer questions about your income and personal circumstances. HMRC will:
Verify your identity
Review your tax code
Update your tax code (if necessary)
Inform your employer (if applicable)
Types of tax code changes
HMRC can make the following changes to your tax code:
Update your tax-free personal allowance
Add or remove tax reliefs (e.g., marriage allowance, blind person's allowance)
Change your tax band (e.g., from basic to higher rate)
Add or remove deductions (e.g., student loan repayments)
How long does it take to change your tax code?
HMRC aims to process tax code changes within 2-4 weeks. However, this may take longer during peak periods (e.g., January-March).
Understanding and maintaining your tax code is critical for financial health in the UK. Through proactive management and regular updates via HMRC's online services, you can ensure that you're not overpaying or underpaying your taxes. The next section will cover the long-term implications of maintaining accurate tax codes and provide further resources for tax assistance.
After Updating Your Tax Code
Once you have submitted the changes, HMRC will process the information and, if necessary, issue a new tax code to you and your employer. It's important to monitor your payslips following the update to ensure that the new tax code has been applied correctly and that the tax deductions on your salary are accurate.
Common Issues, Tips, and Troubleshooting
Changing your tax code can sometimes be a complex process, and issues may arise. Here, we'll address common problems, offer tips, and provide guidance on troubleshooting.
Common issues:
Delays in processing tax code changes
Incorrect tax codes being issued
Tax rebates or underpayments not being processed
Difficulty getting through to HMRC
Tips:
Keep accurate records of your income and tax payments
Check your tax code regularly
Inform HMRC promptly of any changes in your circumstances
Consider seeking advice from a tax professional
Troubleshooting:
If you're experiencing delays, contact HMRC to check the status of your tax code change
If you've received an incorrect tax code, contact HMRC to correct it
If you're due a tax rebate or need to pay tax, follow HMRC's instructions
If you're having trouble getting through to HMRC, try calling at quieter times (e.g., mid-morning or mid-afternoon)
Additional resources:
HMRC's website offers guidance on tax codes and changing your tax code
HMRC's tax helpline (0300 200 3300) provides assistance with tax code queries
Tax professionals, such as accountants or tax advisors, can offer expert advice
Long-Term Implications and Additional Resources for Tax Code Accuracy
Ensuring Long-Term Accuracy of Your Tax Code
Maintaining an accurate tax code is not just about ensuring the right amount of tax is paid each year; it also helps to avoid potential issues with HMRC and reduces the likelihood of stressful and time-consuming tax investigations. Here are some proactive steps to ensure your tax code remains accurate over the long term:
Annual Review:Â Conduct a yearly review of your tax code, especially after receiving a new P60 or when there are changes in tax legislation.
Stay Informed:Â Keep up-to-date with any changes in tax law that might affect your personal allowance or tax status. For the 2024-25 tax year, as detailed in the P9X document, the basic personal allowance remains unchanged, but being aware of such updates is crucial.
Document and Record Keeping:Â Maintain thorough records of all your financial documents, including P60s, payslips, and any communications from HMRC. This documentation will be invaluable if you need to dispute a tax code or clarify your financial history with HMRC.
Responding to Changes in Your Tax Code
When HMRC issues a new tax code, they provide a Coding Notice that explains the reasons for the change. It's important to understand this document as it contains information about your allowances and deductions that have been factored into your new tax code. If there are discrepancies, contacting HMRC as soon as possible is crucial.
Resources for Assistance
If you find navigating your tax obligations challenging, there are several resources available:
HMRC Helpline: For direct assistance, HMRC’s helpline is available to answer specific inquiries about tax codes and personal tax issues.
Tax Advisors and Accountants:Â Professional advisors can provide personalized advice tailored to your specific financial situation.
Online Tools and Guides: HMRC’s website offers a range of tools and detailed guides that can help you understand and manage your tax code independently.
What to Do If You Overpay or Underpay Tax
If adjustments to your tax code mean you’ve overpaid tax, HMRC will usually reconcile this at the end of the tax year and issue a refund automatically. If you underpay tax, you will likely receive a notice from HMRC explaining how much you owe. There are several options for repaying this amount, either through future tax codes or through direct payments, depending on the size of the underpayment and your circumstances.
Understanding and managing your tax code effectively is essential for financial stability and compliance with UK tax laws. Regularly updating your information with HMRC and utilizing the available resources can help mitigate any tax-related issues. Remember, an accurate tax code ensures you pay the right amount of tax, providing peace of mind and allowing you to focus on other important aspects of your life and business. By staying informed and proactive about your tax affairs, you can maintain a healthy financial status and avoid potential complications with tax authorities.
What to Do If You Haven’t Received a New Tax Code After a Reported Change to HMRC
When you report a change in your circumstances to HM Revenue and Customs (HMRC) that could affect your tax code, it's reasonable to expect a prompt update. However, if you find yourself waiting for a new tax code that hasn’t arrived, there are several steps you can take to ensure the matter is resolved efficiently.
1. Check Your Personal Tax Account:
First, log in to your personal tax account on the HMRC website. This online service is a hub for all your tax-related information and updates. It often provides the quickest snapshot of your current tax code and any recent changes or updates that have been processed. You might find that your new tax code is already listed here even if you haven’t received a physical notice yet.
2. Review Communication from HMRC:
Check your emails or letters from HMRC carefully. Sometimes, communications regarding tax code changes can be overlooked or misplaced. HMRC typically sends notifications about tax code changes through these channels. Ensure that you haven’t missed any communication that might have gone into your spam folder or been overlooked in a pile of mail.
3. Allow Sufficient Time for Processing:
It's important to note that HMRC may take some time to process changes, especially during busy periods like the start of a new tax year. The standard processing time can vary, but it generally takes up to several weeks for a new tax code to be issued and communicated.
4. Follow Up Directly:
If it’s been a considerable amount of time since you reported the change and you’ve checked your personal tax account and mail without success, it’s advisable to contact HMRC directly. You can do this via phone or through their online query system. When contacting HMRC, have your National Insurance number and details of the change you reported handy, as this will make it easier for them to find your information and assist you more swiftly.
5. Document All Correspondence:
Keep records of all communications and submissions made to HMRC. This documentation can be very helpful if there are delays or discrepancies in updating your tax code. It provides a clear trail of your actions and can be used to expedite your query when you speak with an HMRC representative.
6. Understand the Implications:
While waiting for your new tax code, understand the implications of potentially being on the wrong tax code. If you’re overpaying tax, you will eventually be entitled to a refund. Conversely, if you’re underpaying, you will have to settle the difference once the correct tax code is applied. Therefore, addressing any tax code issues promptly is crucial to avoid unexpected tax bills.
7. Consider Professional Advice:
If you’re unsure about the process or if your tax situation is complex, consider seeking advice from a professional tax advisor. They can provide guidance on dealing with HMRC and help ensure that your tax affairs are in order.
In conclusion, not receiving an updated tax code after reporting a change can be frustrating, but by following these steps, you can actively manage the situation. Patience and proactive communication with HMRC are key to resolving such issues efficiently.
How Can a Tax Accountant Help You With Getting Your Tax Code Changed
In the UK, navigating tax code changes can be complex, especially if your financial situation involves multiple income streams, changes in personal circumstances, or corrections to errors made by HMRC (HM Revenue and Customs). This is where the expertise of a tax accountant can be invaluable. A tax accountant can guide you through the intricacies of tax regulations, ensure compliance, and assist in efficiently managing your interactions with HMRC. Here's a detailed look at how a tax accountant can assist you in getting your tax code changed.
1. Understanding Your Current Tax Code
A tax accountant starts by ensuring that you fully understand what your current tax code means and whether it accurately reflects your circumstances. They will review your financial documents, such as P60s, payslips, and benefits statements, to ascertain if your tax code correctly represents your taxable income and allowances.
2. Identifying the Need for a Change
Tax accountants are skilled at identifying discrepancies that might require a change in your tax code. This could be due to various reasons such as changes in employment, receiving a pension, alterations in company benefits, or errors in HMRC’s records. By keeping abreast of current tax legislation and annual adjustments, they ensure any changes that affect your tax liabilities are promptly addressed.
3. Liaising with HMRC
One of the primary roles of a tax accountant is communicating with HMRC on your behalf. This includes writing letters, making informed enquiries, and even negotiating directly with tax officers. Their expertise and experience can be particularly helpful if your case is complex, involves disputes over previous tax payments, or if there has been a significant delay in response from HMRC.
4. Correcting Errors
If your tax code is wrong due to an error by HMRC or misinformation, a tax accountant can help rectify this. They know the procedures for submitting corrections and can ensure that your communication with HMRC is clear, professional, and backed by solid evidence. This includes preparing detailed computations and explanatory letters that clarify your correct financial status.
5. Managing Multiple Income Streams
For individuals with multiple jobs, pensions, or sources of income, managing tax codes can be particularly challenging. A tax accountant can manage the allocation of your tax-free allowance across different employers to optimize your take-home pay and ensure you do not overpay tax across multiple income streams.
6. Dealing with Complex Changes
Complex changes, such as moving in and out of self-employment, starting a business, or relocating to or from the UK, require adjustments to your tax code that a tax accountant can efficiently handle. They can guide you through the necessary registrations or deregistrations and communicate these changes to HMRC.
7. Ensuring You Are Using All Available Allowances
Tax accountants ensure you benefit from all available allowances and reliefs, such as marriage allowance, savings allowance, and expenses claims. This not only affects your tax code but also your overall tax liability. They can file necessary adjustments or claims that may require your tax code to be altered.
8. Preparing for Future Changes
A good tax accountant doesn’t just react to changes but also prepares for future events that will affect your tax situation. They can help forecast your future income and suggest ways to structure it efficiently from a tax perspective. This proactive approach can prevent sudden surprises in your tax obligations.
9. Providing Peace of Mind
Perhaps one of the most significant benefits of using a tax accountant is the peace of mind it brings. Knowing that a professional is managing your tax affairs can alleviate the stress associated with dealing with tax matters, especially when discrepancies arise.
10. Ongoing Support and Advice
Finally, a tax accountant provides ongoing support and advice. This includes keeping you informed about how legislative changes might impact your taxes and being on hand for advice whenever you need it. They can also handle routine queries from HMRC and ensure that your tax records are always up to date.
In summary, a tax accountant plays a crucial role in managing and adjusting your tax code in the UK. Their expertise not only ensures compliance and optimizes your tax position but also safeguards against potential penalties and problems with HMRC. Whether it’s through detailed assessments, direct negotiations, or strategic planning, the support of a tax accountant can be essential in navigating the complexities of tax codes.
FAQs
Q1: How do I inform HMRC about a change in my personal details that could affect my tax code?
A:Â To inform HMRC of changes such as your address, name, or marital status, you can update your details online through your personal tax account on the HMRC website. This ensures that your tax code reflects your current circumstances.
Q2: What should I do if I haven’t received a new tax code after a reported change?
A:Â If you've reported a change but haven't received a new tax code, contact HMRC directly. It may take some time for changes to be processed, especially during peak times.
Q3: How long does it take for a new tax code to take effect?A:Â Once HMRC processes the changes, your new tax code typically takes effect immediately. However, it may take a full pay cycle for changes to reflect in your payroll.
Q4: Can I dispute a tax code decision if I believe it's incorrect?
A:Â Yes, if you believe your tax code is incorrect, you can dispute it by contacting HMRC directly. You may need to provide additional documentation to support your claim.
Q5: What is a P45, and how does it affect my tax code?
A:Â A P45 is a document you receive from your employer when you stop working for them. It details your earnings and the tax you've paid. You should provide your new employer with this form to ensure your tax code is correctly updated.
Q6: What happens to my tax code when I switch from being employed to self-employed?
A:Â Switching to self-employment affects how you pay tax. You'll need to register for Self Assessment, and your tax code may change to reflect that you're no longer paying tax through PAYE.
Q7: Does receiving a redundancy payment affect my tax code?
A:Â Yes, redundancy payments over a certain threshold may be taxable and could affect your tax code. It's essential to report this to HMRC to ensure your tax code is accurate.
Q8: How can I check if I'm on an emergency tax code and change it?
A:Â You can check if you're on an emergency tax code by looking at your payslip or through your personal tax account. If you are, provide HMRC with the necessary information to update your code.
Q9: Are there any specific times of the year when it's best to check and update my tax code?
A:Â It's good practice to check your tax code at the start of the tax year in April, as well as whenever you experience a significant life or income change.
Q10: What information do I need to have on hand when contacting HMRC about my tax code?
A:Â When contacting HMRC, have your National Insurance number, current tax code, and any relevant financial documents that might influence your tax code ready.
Q11: Can changes in savings interest rates affect my tax code?
A:Â Yes, if you receive significant income from savings interest, it could affect your tax code, especially if you exceed your Personal Savings Allowance.
Q12: What should I do if I start receiving income from abroad?
A:Â Income from abroad can be taxable in the UK. You should report this to HMRC to ensure your tax code is adjusted accordingly.
Q13: How does a change in my health affect my tax code?
A:Â If your health condition leads to a change in employment or if you start receiving disability benefits, it could affect your tax code. Inform HMRC about such changes.
Q14: What impact does a change in working hours have on my tax code?
A:Â Changing your working hours can affect your income level, which might necessitate a tax code update to reflect your new earnings accurately.
Q15: What should I do if I receive a windfall or financial gift?
A:Â Financial gifts typically don't affect your tax code unless they come from certain trusts or exceed the inheritance tax threshold. However, large windfalls like lottery winnings should be reported for accurate tax assessment.
Q16: How do changes in marital status affect tax codes directly?
A:Â Changes in marital status can impact your tax code if you or your spouse decides to transfer the Marriage Allowance to one another.
Q17: What is the process for correcting a tax code if I'm returning to the UK after living abroad?
A:Â Upon returning to the UK, update your residency status with HMRC. They may need to issue a new tax code based on your updated situation.
Q18: If I receive a company bonus, how does it affect my tax code?
A:Â A significantcompany bonus could be considered part of your earnings and affect your tax code. HMRC might adjust your tax code to collect additional tax owed due to the bonus.
Q19: How do educational grants or scholarships impact my tax code?
A:Â Most educational grants and scholarships in the UK are not taxable. However, if they are part of an income-based job placement, you may need to inform HMRC.
Q20: What is the role of tax code forecasting in managing future tax liabilities?
A:Â Forecasting your tax code can help anticipate changes in your tax liabilities, especially if you expect fluctuations in your income. This proactive approach allows you to adjust your financial planning accordingly and communicate any anticipated changes to HMRC.
Q21How do I know if I need to change my tax code?
If you've had a change in your income, personal circumstances, or job, you may need to update your tax code to ensure you're paying the correct amount of tax.
Q22 What is the deadline for changing my tax code?
There is no specific deadline, but it's recommended to update your tax code as soon as possible to avoid any potential tax implications.
Q23 Can I change my tax code online?
Yes, you can update your tax code online through HMRC's website, but you'll need to register for an online account first.
Q24 What documents do I need to change my tax code?
You'll need your National Insurance number, tax reference number (if self-employed), and proof of any changes in your income or personal circumstances.
Q25 How long does it take to process a tax code change?
HMRC aims to process tax code changes within 2-4 weeks, but this may take longer during peak periods.
Q26 Can I change my tax code over the phone?
Yes, you can contact HMRC's tax helpline (0300 200 3300) to update your tax code over the phone.
Q27 What if I've received an incorrect tax code?
Contact HMRC immediately to correct the error and avoid any potential tax implications.
Q28 Can I change my tax code for previous years?
Yes, you can update your tax code for previous years if you've had a change in your income or personal circumstances.
Q29 How do I know if I'm eligible for a tax rebate?
If you've overpaid tax, you may be eligible for a tax rebate. Contact HMRC to check.
Q30 Can I change my tax code if I'm self-employed?
Yes, self-employed individuals can update their tax code by contacting HMRC or through their online account.
Q31 What if I've forgotten my tax reference number?
Contact HMRC to retrieve your tax reference number, which can be found on previous tax returns or correspondence.
Q32 Can I change my tax code if I'm a student?
Yes, students can update their tax code if they've had a change in their income or personal circumstances.
Q33 How do I know if I'm paying the correct amount of tax?
Check your payslip or contact HMRC to ensure you're paying the correct amount of tax.
Q34 Can I change my tax code if I'm retired?
Yes, retired individuals can update their tax code if they've had a change in their income or personal circumstances.
Q35 What if I've received a tax code notice?
Follow the instructions on the notice to update your tax code or contact HMRC if you have questions.
Q36 Can I change my tax code if I'm a non-UK resident?
Yes, non-UK residents can update their tax code if they've had a change in their income or personal circumstances.
Q37 How do I know if I'm eligible for a tax allowance?
Contact HMRC to check if you're eligible for a tax allowance, such as the marriage allowance.
Q38 Can I change my tax code if I'm on a low income?
Yes, individuals on a low income can update their tax code if they've had a change in their income or personal circumstances.
Q39 What if I've made a mistake on my tax return?
Contact HMRC to correct any mistakes on your tax return and update your tax code if necessary.
Q40 Can I change my tax code if I'm a Scottish taxpayer?
Yes, Scottish taxpayers can update their tax code if they've had a change in their income or personal circumstances, but may need to contact Revenue Scotland instead of HMRC.