A whisper exists that the new computer at HMRC is regulating codes using last years return info! This mean that if you had an additional income previously, using ‘ongoing accountancy basis’ you are likely to exceed your PAYE coding allowance this year; it is therefore adjusting your code DOWN to allow for this possibility. Unfair and underhanded, your allowances should be set and adjustments made IF you earn outside your employment. When the 31st rush is over or when the HMRC online filing crashes I shall investigate. Many people are earning a second income to boost their salary making them vulnerable to this change. More to come.