Annual notices of coding

In some cases another employment record has been created for the same individual with the same employer or pension provider.

This can potentially lead to the wrong personal allowances being allocated against the real employment. In the main this has arisen because the information submitted on form P14 at the end of the year does not exactly match the information we hold on our main record.

In some instances the receipt of the P14 is the first indication HMRC hold of the employment or payment of a pension. While personal allowances will be allocated against this source of income it is possible that this will not accurately reflect the personal circumstances of the individual.

A specific example of this is where an occupational pension is paid and we have not had the opportunity to reflect receipt of National Insurance benefits in the code number.

For many commercial reasons an employer...