What is a P6 from HMRC?

A P6, which is also known as a HMRC notice of coding, is used to notify registered employers about changes to their employees’ tax codes. Find out more about P6 tax code notice and how they are issued to employers in the UK.

1. What is a P6 Tax Code Notice from HMRC?

A P6 from HMRC is a PAYE coding notice sent to employers with details of changes to an employees tax code, along with details of previous pay and tax deducted for a tax year. Employers running payroll should update the relevant employees tax code as soon as the P6 is received so that any changes can take effect in the next pay run.

2. How Do Employers Receive P6 Coding Notices from HMRC?

P6 notices are now sent online and employers can find notifications in the PAYE for employers message section of their HMRC online account.

what is a p6 coding notice
P6 PAYE Coding Notice From HMRC

3. Does a P6 Notice of Coding Override a P45?

In most cases, a P6 will override a P45. Say, for example, an employer has a new starter who joins without a P45 and fills out a starter checklist instead because they are waiting for their P45 from a previous employer, the P6 will override the P45 even if it becomes available at a later date. The P6 is issued by HMRC and is generally considered more up to date than a delayed P45.

About Anita Forrest

Anita Forrest is a Chartered Accountant, spreadsheet geek, money nerd and creator of www.goselfemployed.co - the UK small business finance blog for the self-employed community. Here she shares simple, straight-forward guides to make self-employment topics like taxes, bookkeeping and banking easy to understand.