I am seeing more and more situations where HMRC are issuing revised tax codes once a tax return has gone in (ie adjusted tax code for 18/19 after the 17/18 tax return has gone in) to try and collect tax earlier. Including "adjustment for estimated tax you owe this year"and estimates of Property Income, dividends etc..
Does the tax payer have to accept these adjustments or can they request that these adjustments are removed from the tax code so everything gets sorted via the SATR and any tax due paid either by the following January as a balancing charge or via the traditional payments on account.
Is it the tax payers choice or can HMRC insist. Has there been some change in the law that is causing all these adjustments because its an absolute pain trying to explain it all to clients who generally just glaze over (I know the feeling)