Hi, Declared BR in Dec 2010 but can you please explain how an IPA works. If I am given one - OR is considering it, how will this effect me. I understand a monthly amount continues to be paid for 3 years, but will I still be discharged after the 12 months? Will my tax code change after the 12 months? Is the IPA connected to my tax coding or is this a monthly payment I have to make separately? Sorry to be so thick but cannot get my head around it. PS My NT tax coding hasn't come through yet - does this seem a long time?