What is a P9?
A P9 is issued by HMRC to notify an employer of a change in an employee’s tax code. There are two different types of P9 coding notices from HMRC – a P9T and P9X.
P9T
This type of coding notice relates a change in tax code for an individual employee. Common reasons a P9T is issued by HMRC is because an employee is:
- claiming the marriage allowance tax rebate or other taxable state benefits.
- need to pay the £50,000 high-income tax charge
- self-employed and want to pay any tax you owe through your PAYE tax code
P9X
This type of coding notice relates to tax code changes for more than one person, for example, at the start of the new tax year.
Once a change has been made, the employees’ payslip will be updated to show the new tax code.
P9 v. P6
A P6 includes details of an employee’s previous tax and pay, as well as their tax code whereas a P9 relates to tax code changes only.