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If your income rises above 100K you loose your Personal Allowance (PA) at the rate of one pound for every two quid over. It i possible that this was not picked up.
The arrears are payable by 31 January. You have to keep your beady eye on your tax code if you go over 100K of income. HMRC have the habit of producing it like the rabbit out of the hat when the tax year ends.
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