HMRC issue Pay As You Earn (PAYE) coding notices to let people know what their tax code is each year and if it changes during the tax year. On this page, we look at who gets a PAYE coding notice and how to check if it is correct. We explain how you can get your tax code changed if you think it is ...

The Pay As You Earn (PAYE) system collects income tax at source from your employment and pension income – that is, before the income is paid to you. If you receive income under the PAYE system, you will have a PAYE code (also called a tax code). HMRC issue PAYE codes to employers and pension ...

We set out the basics, including the common letters you will see in a tax code, on our page PAYE codes. Here, we explain more about special PAYE codes you may come across and what an emergency code is.

If you move in with your partner, this can trigger the high income child benefit charge (often referred to as HICBC). We explain how this works and provide information on completing the high income child benefit charge section of your Self Assessment tax return in these cases. This is a complex ...

This page looks at some complications which arise with the high income child benefit charge (HICBC) when a relationship ends. This is a complex area. You should seek specific advice on HICBC issues which may arise on separation. 

If your income falls, your liability to the high income child benefit charge (often referred to as HICBC) may change or be eliminated completely. Where this is the case, if you do not currently claim child benefit, you may wish to consider claiming it. If you have opted out of receiving payment, ...