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  • Your tax code may also be used to collect other tax due ??? for example, tax that you may have underpaid in previous years or higher rate tax on savings.Your employer works out how much your taxable benefits are worth and uses form P11 D to tell HMRC. Most employee benefits are declared only if you earn at least ??8,500 a year, but some, such as living accommodation paid for by the employer, are t
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