If a person is a director of a small limited company and received a coding notice D0 in 2009 for use in year to 5 April 2010 (he was also had another employment in 2008-2010). The company has not received any further notices since and he is paying a small salary through the company for 2011/12. What tax code do you think he should use?
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D0
The company must continue to operate D0 until told otherwise.
If the director thinks this is inappropriate, he should talk to HMRC about it in his capacity as a taxpayer.