What is a Non-Cumulative Tax Code?
admin (Alex)2023-11-10T11:57:06+00:00Depending on the information provided to Compass during a worker’s registration, it may be necessary to apply a non-cumulative (temporary) tax code to payments to ensure the worker doesn’t underpay tax. A non-cumulative tax code is indicated by an X being placed at the end of the code e.g. 1257L X. Once they have processed a worker’s first payment, employers cannot make changes to a tax code without receiving direct instructions from HMRC to do so. Should a worker wish to switch their tax code to a cumulative one, we advise that they call HMRC on 0300 200 3300 to request the change. When [...]