Taxpayers with certain underpayments in the 2014-15 tax year can elect to have this amount collected via their tax code (in 2016-17), provided they are in employment or in receipt of a UK-based pension. The coding applies to certain debts and the amount of debt that can be coded out ranges from £3,000 to £17,000 based on a graduated scale.
The maximum coding out allowance only applies to taxpayers with earnings exceeding £90,000. The deadline to apply to have tax collected through your tax code is 31 October 2015 for a paper return and 30 December 2015 for electronic submissions.
Taxpayers that receive a letter informing them that they have to submit a paper return after 30 July 2015 have an extended deadline which runs for three months from the date they received a letter to submit the paper return.