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John, a 44 year old man, who earns £25,000 per annum, has taxable benefits of £1,250 in 2012/13. His unpaid income tax for 2011/12 was £88. John is entitled to a tax free personal allowance of £8,105 in 2012/13. John pays income tax at the marginal rate of 20%. It has been agreed with HMRC to collect unpaid tax from earlier years via his tax code. John's tax code for 2012/13 is: A. 641L B. 676L C. 810L D. 766L |