Quote:
Originally Posted by lynw
Tax is collected based on what your COMPANY provides to the revenue and previous details held. If your circumstances change, this could affect your tax code and leave you paying more than you should. If you dont notify the revenue, then they will presume circumstances havent changed - hardly their fault in those circumstances. Also, tax is what the COMPANY calculates, collects and pays and again HMRC can only go with what is declared to them by your employer.
Either way, overcharging isnt always down to HMRC if thats what you were trying to imply with that
Im in half a mind to post this since I dont think it will actually carry much weight with anyone despite it being the way it is. 
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No I'm with you Lynw.... emergency tax code BR for three years, someone in payroll should have checked that. BR is short term till you code is sorted. Have had to operate my own PAYE (small scale) myself, so know it's down to the company that collects it on HMRC's behalf.
Hence I ALWAYS check mine now I'm working for someone else again.