What tax code do I use for 2018/19?
In general, use 1185L for employees unless:
- Notification of a different code is advised by HMRC.
- The employee’s code was not the basic code last year, in which case expect to:
- Add 35 to any tax code ending in L
- Add 39 to any tax code ending in M
- Add 31 to any tax code ending in N
Do not carry forward any week 1 or month 1 adjustments.
What is the “emergency” tax code for 2018/19?
1185L is the default code in use.
What is code OT?
This means that you are not given any allowances against tax.
Pensioners no longer qualify for any additional age allowance.
Married pensioners over 83 (born before 6 April 1935) may receive the married couples allowance adding up to 869 to their tax code.