PAYE Tax Code FAQs

What is the 2014/15 PAYE tax code?

What tax code do I use for 2014/15?

What is the emergency tax code for 2014/15?

How do I check my tax code?

 What is the 2014/15 PAYE tax code?

The basic code is set at 1000L for employees.

 What tax code do I use for 2014/15?

Use 1000L for employees unless:

  • notification of a different code is advised by HMRC on form P11 or online
  • the employee's code was not the basic code last year. In which case expect to add 56 to last year's coding, however it is advised to double check with HMRC, 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.

 What is the "emergency" tax code for 2014/15?

1000L is the defualt code in use.

 How do I check my tax code?

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.