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HMRC internal manual

Debt Management and Banking Manual

Pre-enforcement: coding out: P2 Annual Coding notice

The P2 is a personalised communication telling the customer how their code has been calculated and provides an explanation of each part of the calculation. P2s are issued by the annual coding process between January and March to inform customers of any change to their code for the coming tax year.

There is an invitation to make contact using a number shown on the P2 if a deduction or allowance is incorrect or no longer relevant. Personal Tax Customer Operations will redirect calls to DMTC and post to the relevant DTO if they are unable to clarify any coded out debt issues.

Coding out deductions will be shown on the P2 as ‘Outstanding Debt Amount’.