P9 Notice of Coding form

The P9 Notice of Coding form is used to notify employers of the tax codes to use for employees. HMRC has begun to send email notifications to employers advising that the coding for the tax year starting 6 April 2020 can be viewed online. The emails are being sent up until 10 March 2020. HMRC has also advised that the paper P9 coding notices should arrive with employers on or around 21 March 2020.

If an employer does not receive their paper P9 notices in time for the first pay period on or after 6 April 2020, they can request a duplicate from the Employer Helpline on 0300 200 3200. A request for a duplicate can only be made in respect of a full employer scheme and is not available for individual tax codes.

HMRC has stated that as Income Tax thresholds and rates for the UK Government and devolved administrations will not be finalised until March, tax codes are calculated using 2019-2020 rates and thresholds for all parts of the UK.

After the Budget announcements, HMRC may need to carry out a re-coding exercise to include changes to rates or thresholds. If this is the case, any changes will be issued to employers on a P6b. These codes should only be operated on or after the date shown on the P6b.

For more information on P9 Notice of Coding form, Book a Free Consultation