Tax code change

My tax code has changed from C1265L to C1052L I started 23/24 with two jobs, my main job paid £45,345 (11.6% pension deduction) with a tax code of C1265L and my second part time job paid £4256 with a tax code of CBR. During the year, my gross salary on my main job reached £51,706 still with a tax code of C1265L. I have now received the usual letter from HMRC for the upcoming financial year 24/25 stating my tax code will now change for 24/25 financial year to C1052L, because of less adjustment to rate bands of £2128. They have estimated my salary on my main job to be £49,743. Is the new tax code of C1052L correct? Thanks in advance.

Hi,

With the estimate of £49,743 received from your main employer, your second wage would be partly taxable at 20% and partly at 40%. Adjusting the code used at your primary source with the adjustment to rate band is how we collect this tax due at the higher rate.

If you believe your employer's estimate to be incorrect, or would like to discuss your code in more detail, please contact our Income Tax team.

Income Tax: general enquiries

Thank you.