A BR tax code means tax is deductible on all earnings at Basic Rate, which is currently 20%. This code is most commonly used for a second employment or pension but, may also be used if you completed the below before your first pay day:
- have started a new job
- haven’t received a form P45
- haven’t completed a new starter checklist (replaced the “P46” form some time ago)
For information about the new starter checklist see paragraph below, ‘Amending your tax code’.
Amending your tax code
IIf you are on the tax codes, BR or 0T, this means you may not have provided a P45 or a new starter checklist when you joined the school. It is also possible you, have declared this on a new starter checklist, are receiving a pension, are in another employment, or are in receipt of benefits.
You can complete a new starter checklist online or by downloading a printable version on the HMRC website.
P45s or new starter checklists should be sent to 8th Floor - Payroll, NCO, Walton Street, Aylesbury or emailed to the email@example.com.
Ensure to quote your personnel Payroll number (refer to payslip). As long as these documents are sent in prior to the guaranteed HR input deadline and HMRC haven’t directly issued an electronic tax code already, your tax code will be amended accordingly at the next available payroll point.
Incorrect tax code
If you have any concerns over your tax code or believe your tax code is incorrect, you will need to speak directly to HMRC. This is not something that the payroll department can discuss with them on your behalf.
HMRC will only discuss the employees personal details with them. They will be able to provide you with information regarding why you have been allocated this code. If there are any errors HMRC will be able to arrange for an amended tax code to be sent to us via an electronic update (can take up to 72 hours to be processed by HMRC).
Any tax recalculations would then be paid at the next available payroll point, based on the code received on a cumulative basis only. Should a week 1/month 1 be sent to us from HMRC this will only assess your tax code on that one months earnings, shown as Wk1/Mth1 on payslip.
HMRC Contact Information
Telephone: 0300 200 3300 – Employees helpline (you will also need to quote your National Insurance number, found on a P60, P45 or on a payslip.
PAYE references may also need to be shared with HMRC these can be found on the PAYE Reference page on the Schools web.