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income Tax Question

I know that this is not the correct place to ask this question but someone on here may know the answer.

How do you calculate you income tax to see if you are being taxed correct?

My wife has had a letter from IR for the past 2 years saying that she has not paid enough tax and so they reduced her tax code to take the money back....however she is paid via a payroll through a large company and I find it hard to understand how this can happen.

Thanks

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