The report's authors also called for more action by HM Revenue and Customs (HMRC) to tackle minimum wage violations and exploitative employers not passing on PAYE tax and National Insurance.
After 30 December the Revenue computer should have automatically "greyed out" the box on the online form that taxpayers are invited to tick if they want to use this PAYE option.
Don't try and enter normal pension contributions or associated Additional Voluntary Contributions (AVCs) made to your employer's pension fund, because you will already have received tax relief through Pay as you earn (PAYE).
Given that his income came from a number of different sources he most certainly was not an employee in the tax meaning and thus was not subject to PAYE (tax deduction at source for those unaware of the UK acronyms).
"If customers use this option believing that having their underpayment coded out is still a valid option, we will show any underpayment in their PAYE tax code if they contact us and ask us to do so, " said the Revenue.