A transfer to a new system at HM Revenue & Customs (HMRC) has caused some errors to be made in the issue of some PAYE code notices issued to taxpayers.

The three main errors which have been identified are as follows:

• a previous employment stopped some time ago but the system has not picked this up and a Coding Notice has been sent for that employment

• two notices have been sent for the same employment

• the code BR (basic tax) or DO (higher rate tax) has been given for an employment or pension for the first time.

It is also possible that your tax code could be wrong for other reasons.

Many of these codes will be applied to pensions and employment income from April 2010 and so it is important that the errors are identified and corrected.

Where we receive a copy of a coding notice directly from HMRC, we will be checking this for you and will advise you if an error has been made, however, if you believe that your code is incorrect, then you should contact us.

If you would like to learn more regarding your tax code then more information can be found on the HMRC website.