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A code is issued to give allowances and reliefs against PAYE income. »Ê¹ÚÌåÓýapp rates and amounts of allowances can change annually and are announced by the Chancellor in the Budget.

»Ê¹ÚÌåÓýapp Scottish Government has been able to set their own income tax rates from 6 April 2016. »Ê¹ÚÌåÓýappy have to use the same Personal Allowance but can change the percentages and, from April 2017, the number of tax bands. Where Scottish income tax is applicable the tax code will have an S prefix e.g. S1100L, SBR, S0T, SD0, SD1 and SD2.   

»Ê¹ÚÌåÓýapp Welsh Government have been able to set their own income tax rates from 6 April 2019. »Ê¹ÚÌåÓýappy have to use the same Personal Allowance but can change the percentages. Where Welsh income tax is applicable the tax code will have a C prefix e.g. C1100L, CBR, C0T, CD0 and CD1.

Tax Code NT will remain the same for all of the United Kingdom (England, Wales, Northern Ireland and Scotland) taxpayers. 

An individual must normally make a specific claim to a relief before you can give the relief in the code. Further instructions regarding entitlement to a relief and when the relief can be given are detailed in the Employment Income Manual.