Employers should have received details from HMRC of what they can do to get ready for the tax code changes which will be required for many individuals following the Chancellor's announcement in May.

The basic Personal Allowance is increasing by £600 from £5,435 to £6,035 and the basic rate limit is reducing from £36,000 to £34,800. The new tax codes and rate bands must be used from the first pay day on or after 7 September.

Full information is available at http://nds.coi.gov.uk/Content/Detail.asp?ReleaseID=375100&NewsAreaID=2