Can someone explain to me why the amount of tax I pay on my payslip has decreased?

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    Now, you may be thinking the emergency code is any code that is operated on a non-cumulative basis, due to the incorrect information on about emergency tax codes (which is operated by GDS and not HMRC btw). But, as I've explained, the basis of operation (cumulative or non-cumulative) is NOT part of a tax code and there is no restriction in the PAYE regs that limit the emergency code to being operated on a non-cumulative basis.

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