Since last July, Dynamic tax coding has meant people with multiple jobs, or irregular pay, can have a tax code re-issued at any point during the tax year once HMRC has gathered information from their sources.
In any case however, a default tax code is set for each tax year and from April 2018 this is based on the standard personal tax-free allowance of £11,850.
The new emergency tax code will be 1185L from April 2018.
Scottish taxpayers will have their tax codes prefixed with an S. Remember, in Scotland the way non-savings income is to be taxed will differ greatly from the rest of the UK as Scottish resident taxpayers are subject to five different bands and rates of tax. Learn more about that here.
As usual, employees can contact HMRC about their tax code on 0300 200 3300 - or contact them online at gov.uk/reporting-your-tax-code-as-wrong.
Read our guide on tax codes for more information on how tax codes are calculated and how to correct incorrect information here