Research and analysis

Testing of P2 prototype amongst PAYE customers

Quantitative research exploring views on the newly designed prototypes of the P2 Coding Notice amongst PAYE customers.


P2 tax coding notice

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

This report contains findings from a quantitative research study conducted with members of the general public who are PAYE customers. The respondents were contacted via an online access panel. A total of 2,000 participants were recruited. The sample was representative of the UK population and weighted back to match PAYE population. The research was undertaken by TNS BMRB, on behalf of HMRC.

The principal aim of the research was to explore PAYE customers’ responses to the newly designed P2 prototype. The development of which was informed by previous research studies. This study was primarily designed to provide a final check to ensure the prototype letters were clear and to gain insight with a larger sample on the following:

  • test whether customers understood the purpose of the new P2 Coding Notice
  • identify any sections of the new letter format which may have caused confusion
  • understand the indicative customer behaviour upon the receipt of the notice
Published 26 August 2016