Many clients will have read in the press the complete mess up HMRC have made of issuing code numbers for 2010/11. Apart from issuing numbers which are patently in error, HMRC also seems to be reducing code numbers with the express purpose of trying to accelerate tax payments at a time where tax revenues are down. To this extent, they are overestimating income from other sources, such as interest receivable, pensions, etc. In this situation, there is no problem in objecting to a code number and asking for HMRC to adjust it inline with practical circumstances so that tax is not overpaid during the course of the year and any unpaid tax is settled according to the normal due date.