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PAYE underpayments arise if the individual has not paid enough tax during the year. This could be due to any number of reasons. For instance:

• a change of employment or pension which results in an employer/pension payer correctly using the emergency code. Most PAYE underpayments are usually included as a restriction in the tax code for the next complete year
• the tax code has decreased during the year
• changing from non-Scottish to a Scottish code when the Scottish tax rates are higher than the rest of the UK rates
• changing from Scottish to a non-Scottish code when the Scottish tax rates are lower than the rest of the UK rates

The Scottish rates only apply to 2016/17 onwards. See PAYE100035 for more information on Scottish income tax rates.

However there are circumstances where this is not possible, for example, underpayments of 拢3,000 or over (whether for one or more years) and / or underpayments of less than 拢3,000 that, due to circumstances particular to the case, cannot be collected through the tax code (PAYE12080).