Since July 2017, HMRC has been using real time information to automatically adjust employees’ tax codes to ensure they pay the correct amount of tax each year.
Changes have now been introduced so that if a customer’s circumstances change between 6 January 2018 and 5 April 2018 – and the amount of tax due is affected – HMRC will adjust their tax code, but only start collecting the tax from 6 April 2018.
