Employment Income – Equalised

What should I do if I think my tax code is incorrect?

If you believe that your tax code is incorrect or would like to update HMRC regarding additional income, benefits or reliefs that you think should be reflected in your tax code, you call HMRC directly on 0300 200 3300. You should ensure you have your National Insurance number with you when you phone.

Why does my net pay change during the tax year?

There are a number of reasons why your net pay could change during the year, including but not limited to: 

  • You may receive a pay rise or a one-off compensation item such as a relocation payment, bonus or other incentive payment.
  • HMRC may adjust your tax code (determining the level at which PAYE is withheld), to account for any taxable non-cash benefits you receive (such as medical insurance or a company car).   
  • When you arrive in the UK, HMRC might not know your level of income and therefore your UK tax withheld through payroll might initially be calculated based on a provisional tax code – this could be too low or too high. It can take a few months for your net pay to regulate and for HMRC to work out the most appropriate tax code.

If I’ve overpaid PAYE, when and how will I receive any UK tax refund?

There are two ways that you can receive a refund: 

  1. If you file UK tax returns, you will be entitled to a refund once you have filed your UK Tax return for the year. It typically takes about 6-8 weeks for HMRC to issue a refund following the receipt of your tax return. 
  2. If you do not file UK a tax return, HMRC typically issue a P800 or a Simple Assessment tax calculation to you by post in October or November following the end of the tax year to reconcile your taxes. 

HMRC guidance on overpayments and underpayments can be found here. You can also contact HMRC if you believe you’ve paid too much tax.

How do I obtain a UK National Insurance number?

As you are on employed and working in the UK, we would expect you to be liable to UK National Insurance and you will require a UK National Insurance number, if you do not have one already. 

If not recorded on your biometric residence permit, and you require a National Insurance number, you will ordinarily need to apply by attending a local Jobcentre Plus office. 

Where Deloitte are supporting you with obtaining a National Insurance number, we will contact you regarding the steps to follow. Where Deloitte are not supporting you with this application, you can refer to HMRC guidance here on how to apply for a National Insurance number.