Last year HMRC moved taxpayers' PAYE records onto the NPS resulting in problems with the PAYE coding notices produced for the current tax year. HMRC has a dedicated web page which provides links to detailed information including explanations of the problems identified and what to do.

This can be accessed at http://www.hmrc.gov.uk/incometax/annual-coding.htm

Chartered Accountants Ireland continues to receive updates on the NPS from HMRC and the latest update is reproduced here.