Updating your tax code
You may be put on an emergency tax code if you change jobs. HM Revenue and Customs (HMRC) will correct it automatically after you’ve given your employer details of your previous income or pension.
Your employer will get these details from your P45 - if you don’t have one, they should ask you for further information.
HMRC will also update your tax code when:
- you’ve started to get income from an additional job or pension
- your income has changed
- you’ve started or stopped getting benefits from your job
- you get taxable state benefits
- you claim Marriage Allowance or expenses that you get tax relief on
After your tax code changes
HMRC will adjust your tax code so you pay the right amount of tax across the year. They’ll write to you or email you when your tax code has been updated.
They will also tell your employer or pension provider that your tax code has changed. Your next payslip should show:
- your new tax code
- adjustments to your pay if you were paying the wrong amount of tax
Tell HMRC about a change that affects your tax code
If you think your tax code might be wrong, you can use the online check your Income Tax service to tell HMRC about a change in your circumstances.
If you can’t use the online service you can contact HMRC.
If you’re contacting HMRC on someone else’s behalf
If you need to tell HMRC about a change in someone else’s circumstances (for example, because you’re their accountant) fill in a PAYE Coding Notice query form.