Incorrect real-time information tax codes are being issued for businesses that have submitted employer alignment submissions (EAS) or full payment submissions (FPS) that are incomplete or partial.

Examples include where an employer:

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  has submitted only part of its employee payroll on the EAS and included the remainder of the employees on a subsequent FPS, or
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  submitted the EAS in parts but did not indicate on the first submission that this is what will be happening, and HMRC treated the first part as the …