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 - this year there are a few new additions to the tax system that mean more people will receive the tax code notice depending upon their circumstances.
For the tax year starting 6 April 2016 the emergency basic tax code is set at 1100L. This is equivalent to the new basic personal allowance for people born after 6th April 1948 - £11,000.
The new coding notices will incorporate changes to the tax allowance based upon both the new personal savings tax allowance and the new rules for dividend tax.
The personal savings allowance is equivalent to £1,000 if you are a basic rate taxpayer or £500 is your are higher rate. The dividend tax allowance is £5,000.
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