Depending 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 calling HMRC, their automated service will ask the worker if they have been employed for 5 weeks before allowing them to speak with an advisor. For a more prompt resolution, we advise workers to tell HMRC that their employment has exceeded 5 weeks, even if that isn’t yet the case.