Hi Elaine, I have checked them. They are correct for the last three years, and I have been underpaying due to the BR code. (by 1.9k, 0.5k, 2.4k). The letters do not state this, but it seems the obvious cause. I was just mentioning that back in 01, 02, 03 etc I was probably overpaying tax, and certainly the total tax paid was not very different to what I expected to pay. Hence me never picking up on the incorrect tax code. Anyway, its a slight aside. Given what you now know of my situation do you believe that I have grounds to appeal? If so its letter template 1. Is it reasonable of me to expect a correct tax code on PAYE? Thanks.