General amendments

To facilitate the en bloc alteration of codes, letter prefixes and suffixes are used. If personal reliefs are changed by a Budget resolution, HMRC may simply notify employers to amend by a fixed amount all codes ending in the relevant letter (the Income Tax (Pay As You Earn) Regulations 2003 (SI 2003/2682), reg. 20). Such notifications need not be issued to employees (reg. 17(2)).

The suffixes in use are:

L - for people entitled to the basic tax-free personal allowance – 1060L for the 2015–16 tax year. Also used for emergency codes (see ¶493-300);

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