New PAYE coding notices

New PAYE coding notices are being sent to taxpayers. The coding notice informs taxpayers of their new tax codes for the tax year beginning 6 April 2012. The notices will be sent to taxpayers by HMRC during January, February and March 2012. The coding notices are designed to help ensure that taxpayers pay the right amount of tax and have been given all the allowances and reliefs that they are entitled to claim and that all income sources have been taken into account. Any taxpayers that receive a coding notice should check carefully that the information is correct as the coding will be used by employers and pension providers. Taxpayers should check carefully that they have been given all the allowances and reliefs that they are entitled to claim and that all their income has been taken into account. Not all taxpayers receive a coding notice each year. It usually depends on what allowances and reliefs are being claimed and whether these tend to change from year to year. The taxpayers' employer or pension provider will be able to update taxpayers' tax code on 6 April 2012 if no coding notice has been received.