PAYE Tax Code FAQs
The basic code is set at 810L for employees and OT for leavers.
Use 810L for employees unless:
- notification of a different code is advised by HMRC on form P11
- the employee's code was not the basic code last year. In which case add 63 to last year's coding, and do not carry forward any month 1/week 1 adjustments
- the employee joined you between 6 April and 24 May and gave you a P45, follow the instructions in the employer handbook.
- the employee has left and you are making a payment after issuing the P45 - see PAYE Codes: leavers & OT code
If in doubt, check online and phone the tax office.
810L is the defualt code in use.
If your code is lower or higher than expected you need to find out why.
If you receive any benefits from employment or do more than one job, or receive investment income and are a higer rate taxpayer you may find that your PAYE code is restricted in some way.
The kind people at the Low Income Tax Reform Group (LITRG) have put together a guide to assist: see How to check your 2012/13 PAYE Code