If you have earnings or private pension income, tax will generally be deducted under PAYE (Pay As You Earn). HMRC should send you a notice of coding (form P2), setting out your allowances and any deductions and how these are to be allocated against different sources of income. You can also check how your tax code is made up in your personal tax account (see 12 below ). Contact HMRC if you think it is incorrect, either through your personal tax account or using the contact details on the coding notice.

For example, a single person who is registered blind would get allowances of £15,820 (personal allowance £12,570 plus blind person’s allowance £3,250). Their code would be 1582L; the final digit of the allowance is replaced by the letter L if the basic personal allowance applies. Other letters (N, M or T) may be used; N and M are used for the giver or receiver of the marriage allowance (see 3 above ); T is used in most other cases. In some cases, a code BR will be use