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HMRC internal manual

PAYE Manual

Coding: coding allowances and reliefs: introduction

A code is issued to give allowances and reliefs against PAYE income. The rates and amounts of allowances can change annually and are announced by the Chancellor in the Budget.

The Scottish Government has been able to set their own income tax rates from 6 April 2016. They have to use the same Personal Allowance but can change the percentages and, from April 2017, the number of tax bands. Where Scottish income tax is applicable the tax code will have an S prefix e.g. S1100L, SBR, S0T, SD0, SD1 and SD2.   

Tax Code NT will remain the same for both United Kingdom (England, Wales and Northern Ireland) and Scottish taxpayers. 

An individual must normally make a specific claim to a relief before you can give the relief in the code. Further instructions regarding entitlement to a relief and when the relief can be given are detailed in the Relief Instructions (RE) Manual.