HMRC have announced that the new graduated scale for coding out of debts will apply for the 2015–16 tax year. Debtors will be notified in advance of the amounts which will be deducted from their income from April 2015 onwards. The over-riding limit that will prevent employers from deducting more than 50% of an employee’s pay, will apply from 6 April 2015. Two pieces of secondary legislation will be introduced to give effect to the changes.