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Hello, Ban, I am Keith, one of the experts on Just Answer, and pleased to be able to help you with your question.
1. Yes, this is common practice with HMRC as it prevents throwing you into 'Month One' tax deductions in the current year with inevitable under deductions at the year end and the need to unscramble the fag end.
2. Typical HMRC fishing for what they can; ignore if if you have no more adjustments needed.
I do hope that you have found my reply of assistance.
Thank you for your support.