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Need help in Tax(UK) PAYE Codes

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Need help in Tax(UK) PAYE Codes

How is the unpaid tax calculated? In the study guide there is 58pounds (from the Year 16/17) as unpaid tax. Then it is calculated for the year 18/19: unpaid tax> 58x(100/20)

Why the 100/20?
Thanks for your Help.

Kind regards
Felix

March 25th 2020 AN ACCA USER

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