He must be - maybe it's rolled over from last year.
Maybe he just chooses not to tell you, It means he can earn �60 more than you before he starts paying tax, so he is roughly �4 a month better off than you.
If he says he isn't claiming anything then maybe he gets an adjustment for some overpayment of tax last year. Yours seems right. I suggest you his code is a matter for him.
thanks to all that helped with my query, ive rang the tax people and weve discovered that his company supply a uniform which entitles him to �60 tax back a year in order to wash it.!! 20 years hes worked there and he never knew.