What a tax notice of assessment is
Your notice of assessment includes all your taxable income and how much tax you will pay on that income. It will show the allowances, deductions and reliefs that have been taken into account to arrive at the amount of tax that's due.
Income codes used on assessment notices
Some type of income are abbreviated into a two letter code on the notice of assessment. Use the table below to find out what the codes mean.
|
Income codes |
|---|
| CE | Casual earnings | MR | Maintenance received |
| CM | Commissions | OE | Other earned income |
| CP | Casual profits | OU | Other unearned income |
| FE | UK employment income | RB | Rebates |
| FS | Fees | RE | Remittances of earned income |
| IC | Home carers allowance | RS | Refunded contributions |
| LG | Lodgers | RU | Remittances of unearned income |
| PS | Share of Jersey limited liability partnership | SL | UK bank interest and royalties |
| LS | Lloyds syndicate income | TE | UK rental income |
| LU | Lloyds underwriting profits | TP | Tips |
| ME | Management expenses | SH | Shareholder taxation |
| MI | Medical Insurance | | |
|
Benefit in kind codes |
| AC | Accommodation | OV | Owned vehicle |
| LV | Leased vehicle | OT | Other benefits |
Notice of assessment with no request for immediate payment
These are issued if you pay all, or most of your tax by tax deductions from your salary and you aren't a new taxpayer*.
If you receive this type of assessment but your salary deductions will not cover the tax, you should contact us immediately.
Notice of assessment requesting payment
These are issued if:
- you don't pay tax by salary deductions
- only a small amount of your total income is a salary
- you are a 'new taxpayer' and your salary deductions were not enough to fully pay the full amount of tax due
You may have received a payment on account notice earlier in the year, in which case the balance to pay by the December due date should be the amount of the assessment less the payment you made.
If the balance is not paid by the due date then a surcharge may be incurred.
What happens if you pay your tax bill late
Checks to make when you receive your tax notice of assessment
Check your assessment it to make sure that you agree with:
- the income assessed
- deductions
- allowances and reliefs
If you have benefited from marginal relief we will have attached a calculation to your tax assessment showing you how it's worked out.
It will include deductions that are not available at the standard rate calculation, eg mortgage interest relief and childcare tax relief.
If you don't agree with the notice of assessment
You can appeal to the Comptroller of Income Tax in writing within 40 days of the date on the notice giving:
- the reason for your appeal
- the amount which you believe you should have been charged
- details of any extra information you can give us to support your appeal
How to appeal your tax assessment
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