New D1 tax code
HMRC have now confirmed that they will issue a new tax code D1 for the 2011/2012 tax year
The D1 tax code will be used where a tax payer has a second and subsequent employment income liable to tax at 50%.
This new D1 tax code will start to be issued on forms P9 for Annual Coding in advance of the start of the tax year on 6th April 2011




