Research and analysis

PAYE Customer Views on P2 Prototypes

Qualitative research exploring views on newly designed P2 Coding Notice prototypes.



HM Revenue and Customers (HMRC) informs customers of their tax code by sending a P2 Coding Notice.

This report contains findings from a qualitative research study conducted with a range of 80 PAYE customers. The research was undertaken by Ipsos MORI Social Research Institute, on behalf of HMRC.

The principal aim of the research was to explore PAYE customers’ responses to newly designed P2 prototypes, with a purpose of informing future design and content. New versions of the prototypes covered a range of different tax scenarios and the research explored views on the overall look and feel of the forms and ease of understanding, and sought suggestions for improvements.

Reactions to the idea of a personal online account were also tested.