Employed and CIS Subcontractors.

[Lucis195]

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.

[Ta1kinpeace]

His total earnings are WELL into the 40% band
CIS is deducted at 20%
so the PAYE is not allowing him any personal allowance so that his self employment tax bill is not too horrible.