HMRC tax code query

Before you send it

• Phone (0300 200 3300) is often quickest for straightforward changes. Use the letter where you want a written trail or where the change is complex.
• Quote your National Insurance number and the current and previous tax codes from your most recent payslip and P2 coding notice.
• If overpaid tax is involved, HMRC will normally refund it through PAYE in subsequent months; a one-off cheque or BACS payment is possible after the tax year ends.

The template

Square brackets mark fields to replace with your own details.

[Your name]
[Your address]
[Postcode]
[Date]

HM Revenue & Customs
Pay As You Earn and Self Assessment
BX9 1AS

Tax code query — request for review

Dear Sir/Madam,

Full name: [your name]
National Insurance number: [QQ123456A]
Date of birth: [DD/MM/YYYY]
UTR (if registered for Self Assessment): [10-digit UTR]

Current employer / pension payer: [name]
Employer / payroll PAYE reference: [123/AB456]
Current tax code on my payslip: [code]
Previous tax code: [code]
Date the current code first appeared: [date]

I am writing to ask HMRC to review my tax code because:
[Describe the issue in plain language — for example: the K-code reflects a
benefit I no longer receive; I started a new job on [date] and the second
employer is taxing me at BR; I have applied for Marriage Allowance but my code
does not show the M / N suffix; I should be on a Scottish (S) code because I
live in Scotland.]

Relevant facts:
 - [List income sources and approximate annual figures]
 - [List benefits in kind, if any — company car, medical insurance]
 - [Note any change in circumstances — moving country, starting / stopping a
   pension, claiming Marriage Allowance]

I attach copies of:
 - my most recent payslip(s);
 - my P2 coding notice (if I have one);
 - [any other supporting documents].

Please update my tax code if appropriate and confirm the change in writing.
If a refund of overpaid tax is due, please apply it through PAYE in the next
available payslip, or by direct credit to the bank account you hold on file.

Yours faithfully,

[Your signature]
[Your printed name]