In-Year Adjustment (IYA) and In-Year Restriction (IYR) coding adjustments

HMRC are planning to introduce new deductions to tax codes, trying to better use information available to them in real time, and therefore to ensure that the correct tax will be deducted at source from PAYE sources.

This strategy will only work if the information they have is correct and up-to-date, therefore if you see an IYA or an IYR adjustment in the code it is worth checking. We will be pleased to help if you are in any doubt!