From January through to April HMRC issues tax code notices for the upcoming tax year.
Last year there was no notice posted out if tax changes were not major enough to warrant it but the addition of a savings and dividend allowance meant these had to be incorporated.
For the tax year starting 6 April 2017 the emergency basic tax code is set at 1150L. This is equivalent to the new basic personal allowance for people born after 6th April 1948 - £11,500. This means PAYE income below £221 per week (or £958 per month) is not subject to income tax.
Taxpayers who do receive a copy of a tax coding notice, called a P2, will also see it provided to employers or pension providers. The notice provides tax codes, for each employment/income source, so the correct amount of tax is deducted.
If you have already received, or receive by April, a P2 PAYE coding notice you should check to make sure it is correct for your current circumstances. If not, HMRC can be contacted to get a breakdown of how they calculated your tax code.
As per usual, employees can contact HMRC about their tax code on 0300 200 3300 - or contact them online at gov.uk/reporting-your-tax-code-as-wrong.
Read our guide on tax codes for more information on how tax codes are calculated and how to correct incorrect information here