What is a P6 Tax Code Notice from HMRC?
A P6 form is a PAYE coding notice sent to employers from HMRC 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.
Friendly Disclaimer: Whilst I am an accountant, I’m not your accountant. The information in this article is legally correct but it is for guidance and information purposes only. Everyone’s situation is different and unique so you’ll need to use your own best judgement when applying the advice that I give to your situation. If you are unsure or have a question be sure to contact a qualified professional because mistakes can result in penalties.
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.
Does a P6 Notice of Coding Override a P45?
In most cases, a P6 will override a P45. For example, an employer has a new starter who joins without a P45 and fills out a starter checklist instead. They would do this because they are waiting for their P45 from a previous employer. In this instance, 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.
What is the Difference Between a P6 and a P9 Tax Code Notice?
A P6 includes details of an employee’s previous tax and pay, as well as their tax code. A P9 relates to tax code changes only.