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A little SI

26 April 2011
Issue: 4301 / Categories: Comment & Analysis , Employees , Income Tax
RICHARD CURTIS attempts to draw your attention to a recent statutory instrument


  • Code numbers may now be issued by telephone.
  • The new additional rate PAYE code D1.
  • New codes to be used for payments after leaving.
  • Changes to codes operated against some pensions.
  • Clarification of a ‘specified date’.

Now look don’t get me wrong I love tax. ‘It’s my hobby ’ I keep trying to tell everyone – and they pay me as well. Brilliant! But – and perhaps it’s just me – however keen you are about tax a statutory instrument (SI) is a bit of a turn off.

They are sooo dry. I mean look at this latest one; the title alone is enough to make you want to run a mile: the

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