HMRC has clarified the rules around tax codes as some people may need to contact them directly. The guidance followed an inquiry from a taxpayer who was puzzled by a mismatch between the tax code on their payslip, which showed BR, and the one appearing "on your system", listed as 1112LX.

The person asked the authority over social media about why there were two different codes. HMRC offered a potential explanation, saying: "It looks like your employer hasn't received the code we've sent."

If you discover you're on the 'BR' tax code, it's worth checking whether this is accurate, as being assigned this code means all of your earnings are being taxed at the basic rate of 20 per cent.

There is a standard personal allowance which allows a person to earn up to £12,570 annually without paying i

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