What is a P9 Tax Code Notice from HMRC?

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.


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:


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.


About Anita Forrest

Anita Forrest is a Chartered Accountant, spreadsheet geek and money nerd helping financial DIY-ers organise their money so they can hit their goals quicker.