HMRC employee coding notices
HMRC is deferring its plans to delay (for up to 30 days) the issue of coding notices to employees.
The decision to postpone, pending further review, follows concerns raised that the impact on employers had not been properly assessed. It was felt that there would be an increased employer burden in dealing with queries from employees. There was also opposition to the principle of HMRC issuing codes to employers such that an individual’s pay could be impacted before that individual received notice.
Date: 26th January, 2015
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