The very same day that the Institute of Chartered Accountants in England and Wales was inviting comment from its members on PAYE coding notice problems because ‘We know from your feedback that there is a wide variety of issues with codes’, comes the reminder that HM Revenue and Customs now have the right to collect underpayments of tax of less than £3,000 via PAYE without the agreement of the employee or pensioner concerned.



Employers can look forward to having to implement more frequent changes in PAYE codes than hitherto and irate employees wondering why their take-home pay has fallen.