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[Heathen]

Following recent announcements, new PAYE Calculators and Tax Tables must be used from 6 April 2012.
Income Tax rates and bandwidths are:
Rate  % Bandwidth
Basic Rate 20% £1 to £34,370
Higher Rate 40% £34,371 to £150,000
Additional Rate 50% £150,001 and above
•  The new threshold (starting point) for PAYE is £156 per week (£675 per month).
 
•  The new emergency code is 810L.

http://www.hmrc.gov.uk/helpsheets/p9x.pdf

Already posted the relevant link but here it is again : http://www.hmrc.gov.uk/incometax/codes-basics.htm#1

810L is both the emergency and non-emergency tax code.  As he doesn't have any reason to suggest that he's on emergency tax, then he should assume that he's on the standard tax code.

All that 'emergency tax code' means is that HMRC don't know if you have any extra income, benefits in kind or allowances that would affect your tax code, so they put it on the standard one - 810L

I'm a financial planner - I come across this all the time.

http://www.turn2us.org.uk/information__resources/tax/coding_notices.aspx