Business Services Organisation
Tax Codes are issued by Her Majesty’s Revenue and Customs (HMRC), in order to deduct Income Tax to take from your pay. The code is calculated by HMRC, who send it to the Payroll Service Centre (PSC) electronically. A tax code is an employee’s personal allowance which is confidential between the employee and HMRC. PSC only determine your tax code if you are a new start, documentation should be provided in the form of: a P45, P46 or Starter Checklist.
Further information on tax codes can be found on HMRC’s website:
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