1226 - Underpaid tax for earlier years included in your tax code for 2018 to 2019

If your 2018 to 2019 tax code was reduced during the year because of a change in circumstances, you may not have paid enough tax. Look at your 2018 to 2019 PAYE Coding Notice. If it includes the message 'our estimate of the underpayment for the earlier part of the year is £xxxxx' then this amount is automatically shown on your return.

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