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NHS Pension payment and tax code

Hi - my wife just started receiving her NHS pension and she received a notice from NHS that the tax code is 184L.  If I'm not mistaken this means that they think her personal allowance is mostly used up already.

I doubt that this is correct - does she need to take action e.g. provide her P45 to NHS pensions? (she was not employed by the NHS directly but another company, but was part of NHS pensions under TUPE).

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