We have had a slew of PAYE codes for clients where HMRC have updated the code (which we tend to agree with, as far as estimates go), then added an adjustment to catch up (so to make it all level with if they had used the new code all year - I would have called that a cumulative code, but every single code I have seen in the last few months has been W1/M1 so I assume HMRC no longer use cumulative codes?).
Most of my clients are of the opinion that they are in self assessment and so, rather than have a sudden massive pay cut this month based on what tax they may owe over the year that isn't even finished yet, would rather (I believe it is called) 'self assess' and pay any tax that is actually due in January 2020. Some go so far as to want everything out of their code of course, which again I have always accomodated (with the obvious caveat 'you will have to pay it later, so you are happy with a lump sum rather than smaller chunks? Yes? Fine, I'm on it!).
Now all of a sudden HMRC are refusing to change this estimate, saying they are obliged to pay it under the PAYE system. Am I being daft or are clients not entitled to do whatever they like to their PAYE codes, provided they are in SA, up to and including stripping them to the bone and paying more the following January? I suspect I am about to get a lot of grief from clients whose codes have just gone from xxxL to Kxxx X and suddenly have lost half their salary...