tax code confusion

Dazed_and_confused

No, his full time employment would not have the "Personal Allowance" in that situation but could include spare allowances not needed at the pension source.

HMRC guidance indicates this is shown as "Other earnings (or pension)" (Allowances allocated from the primary source to secondary source(s). This is not used for transfer of allowances between spouses).

https://www.gov.uk/hmrc-internal-manuals/paye-manual/paye11115

jimmo

If I've read it correctly that link is saying that in my suggested coding for the pension where I have put "Less allocated to employment" I should have put "Other earnings (or pension)".
In my suggested coding for the full time employment where I have put "Personal Allowance" I can't see that the link indicates anything but you seem to think I should have put "Other Earnings (or pension)" Sorry but I can't see your logic.

chrisbur

Sorry but I do think that this thread has got a bit bogged down in semantics here. The OP feels that the bit of income her husband does not pay tax on (call it whatever you want) is not as high as it should be and does not know why. The answer probably lies in the coding notice which if the OP could give full details of that, along with details of all taxable income, someone may well be able to help.

Dazed_and_confused

True although I do think on this occasion the op did provide sufficient information to know roughly what has gone wrong (why it has happened is another matter).

Hopefully the op will return and enlighten us all :-)