My friends husband is employed and also has a job as a subcontractor. He seems to have paid a lot of tax and his book keeper seems useless. As paye his tax code changed to D0 for April 2017, we don't know why. For the year his earnings were PAYE - £22,950.00 CIS. - £38,784.00 1) why should his code be D0 and 2) will he get a tax rebate as he usually does but since his tax code changed we are not sure this year.