BR NONCOM during SMP

t19ht8a5tard

Hi there. My wife is currently on maternity leave and so far this year has accumulated 5288.35 of taxable pay on tax code 747L CUMUL. For her last SMP payment her tax code changed to BR NONCOM and, as a result, paid 104.80 tax.

Is this correct?
Thanks for any info.

chrisbur

I assume that you have had nothing from the tax office to explain this; so first check with payroll dept, it may be a mistake. If they confirm it was an instruction from tax office you will have to ask them.

t19ht8a5tard

Thanks Chris. By that, do you mean the local tax office or the HMRC website number?

chrisbur

I think these days it's an 0845 number but not sure; the payroll dept should be able to confirm the number to use.

antonic

It will be an 0845 number, unless you can find a Local Enquiry Office - google it

t19ht8a5tard

Does payroll have the ability to change tax codes then? I assumed only HMRC could do this?

chrisbur

t19ht8a5tard wrote: »

Does payroll have the ability to change tax codes then? I assumed only HMRC could do this?

It depends what you mean by "change". A new tax code can only be issued by HMRC but the payroll dept. has to change the code from the old one to the new on it's payroll system.
Mistakes do sometimes happen and a tax code gets changed wrongly by a payroll dept. so suggested you check with them first, then if they confirm that this change did come from the tax office then you will have to contact them to see what the reason is or indeed if it may have been a mistake on their part.