A PAYE Notice of Coding is a document that is issued by HM Revenue and Customs (HMRC) in the United Kingdom to inform an individual of their tax code for the tax year. The tax code is used to determine how much tax an individual should pay on their income, and it is based on their taxable income and allowances.

The PAYE Notice of Coding includes information about the individual's taxable income and allowances, as well as their tax code and the tax that has been deducted from their income through the PAYE (Pay As You Earn) system. It also includes any tax that has been collected on the individual's behalf by HMRC, such as tax on benefits in kind or tax on bank or building society interest.

If the individual's tax code or tax deductions are incorrect, they may have to pay more tax than they should or may be entitled to a tax refund. It is important to review the PAYE Notice of Coding carefully and to contact HMRC if you spot any errors or discrepancies. If you have any questions about your tax code or need help with your tax return, you can contact HMRC for assistance.