[]
  • You are here:
  • Home >
  • Pensioners >
  • Understanding tax codes and tax forms

Understanding tax codes and tax forms

If you pay tax on a pension and/or job through the PAYE (Pay As You Earn) system it’s important to understand and check your tax code. It’s also important to contact HM Revenue & Customs (HMRC) if you think your tax code or any information that affects it is wrong.

What is a tax code?

A tax code is used by your employer or pension payer to calculate the amount of tax to deduct from your pay or pension. It’s usually made up of several numbers and a letter, for example: 117L or K497.

If you have the wrong tax code (or tax codes) you could end up paying too much or too little tax.

To find out what your tax code means and how it’s worked out – and to understand what changes can affect it - read our guide ‘Tax codes: the basics’. This guide is in the ‘Income Tax’ section of our website.

Tax codes: the basics

Your PAYE Coding Notice

Your 'PAYE Coding Notice' is a paper notification which tells you what your tax code is and how it's worked out. It’s usually sent to you at the start of the tax year (or at other times) if something has changed – for example, if your entitlement to age-related or other allowances has changed or if you’ve started receiving a new source of income or a new company benefit.

To understand what the entries on your PAYE Coding Notice mean and to find out what to do if you think any of them are wrong read our guide in the Income Tax section called ‘Understanding your PAYE Coding Notice’ below.

Understanding your PAYE Coding Notice

Pensions, state benefits and your tax code

The State Pension and some state benefits are taxable, but are paid without tax taken off. If you get a company or personal pension tax is taken off using the PAYE tax code system and you'll normally pay any tax due on your State Pension or state benefits through that system too. Alternatively, if you're working you may pay tax on these payments through your employer's tax code. To understand more about how the State Pension or state benefits affect your tax code link to the guide below in the Income Tax section of our website.

Pensions, state benefits and your tax code

More than one tax code

If you have several sources of employment and/or pension income that are taxed through PAYE at the same time it can get confusing. It’s therefore very important to check your tax codes carefully to make sure you're paying the right tax.

Read our guide below to find out more. This is in the Income Tax section of our website.

If you have more than one tax code

If you think your tax code is wrong

HMRC issues your tax code based on information it has about your taxable income and allowances: it tells your employer or pension payer how much Income Tax to deduct from your wages or pension. Read our related guide below to find out more about understanding your tax code.

What to do if your tax code is wrong

More useful links

More guides about tax codes

Introduction to Income Tax

Working and paying tax

Tax refunds and reclaiming overpaid tax

Business Link access to better business | © Crown Copyright | Terms & Conditions | Privacy policy | Accessibility | Directgov Straight through to public services