HMRC collecting monies from nil tax code

Bnjracing

Have seen a couple of threads on the above but as usual need word of one syllable answers. If payments don't actually start in this tax year 2008/2009 although nil tax code does can HMRC just collect monies owed in next years tax coding? Probably got this totally wrong but this would be lots easier than just paying Moon Beever lumps of money???

skylight

Not sure I understand??

If you have gone BR before the 2008/2009 tax cut off date, then technically you should be applied a nil tax code. The practicalities of this though mean that going BR close to the 5th April date will mean that your nil tax code will never be implemented. You only have a nil tax code in the tax year of your BR and it is not carried over to the next tax year.

What will happen is that if your nil code is not implemented in these circumstances, the OR will collect what he can from HMRC himself for the period.