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HMRC internal manual

PAYE Manual

Individual records: re-issue correspondence: introduction


During the year a number of letters and forms are sent to individuals about the operation of PAYE and their individual tax code.

There are two main types of output from the PAYE Service

  • Bulk issues of a form to many individuals at about the same time, such as the P2 Notice of Coding
  • Individual issue or re-issue of a letter or form when required

The bulk issue of forms is arranged centrally. This section of the manual provides details of how to arrange for an individual letter or form to be issued or re-issued.

The production of forms and letters is referred to in parts of the PAYE Service and shown on some screens as ‘output’.

Letters and forms issued from the PAYE Service

You can request that one or more of the following forms are issued automatically from the PAYE Service.

The PAYE Service will produce and issue the following forms

  • P2
  • P6(T)
  • P9(T)
  • P46-5(T)
  • P217(T)
  • P218(T)
  • P290(T)
  • P800(T)
  • 575(T)
  • 575HUS / 575(T)
  • P87
  • P810(T)
  • R40
  • SA252
  • P1000
  • P1001

The PAYE Service will issue the form to the individual or capacitor and agent (where appropriate).

If issue is inhibited by an RLS or manual correspondence indicator or deceased indicator where there is no capacitor, output will be stopped and an error message presented. Where the output has been automatically generated, suspension of the form issue is recorded at the suspended forms screen within Contact History.

Note: If the Tax Code Details screen shows P2 as issued but the output is not recorded on the Contact History screen you should review whether the P2 is recorded on the Suspended Forms screen. Where it is and address is now known see SPD 4f and / or SPD 4g. From April 2012 form P2 will automatically be re-issued where rules are applied.

If issue to an employer is inhibited by RLS, address abroad, ceased, deceased or manual correspondence indicators, output is suspended. Where the output is automatically generated, suspension is notified by creation of work item 210 - further guidance can be found in SPD WI210. When a P6 is being manually generated, the ‘Notice to Employer (P6/P9)’ option in Tax Code Details screen defaults to ‘not issued’ and in these cases, you should follow the guidance for work item 210 in SPD WI210.

Suspension of employer forms is not recorded at the suspended forms screen in Contact History.

Letters and forms held on SEES OCA

A selection of letters and forms can be issued from OCA within SEES. To assist when you are issuing these letters to an individual, their name, address, NINO and employer reference (Empref) can be copied from the designatory details on the ‘output summary’ screen to be pasted onto the appropriate OCA form or letter. When the details are copied into the letter / form the last letter of the NINO will not be shown, this is because NPS does not use it; you will need to add the last letter to the NINO before printing.

Where the address has the RLS indicator present, no address data will be retrieved by the copy facility.

Where the letter or form is to go to an agent or capacitor you will need to complete the issue details on the OCA form manually. It is therefore important to check who is to receive the form or letter before proceeding.

These forms or letters will be produced and distributed locally.

You should also check if any of the ‘special output’ indicators within the Individual section are set. You should follow the guidance at PAYE103110 if the Welsh indicator has been selected and at PAYE103115 where the Audio, Braille or Large Print indicators are set.

Contact History updates

When a form is issued manually it will be necessary to manually create a Contact History note. Further information about manual creation of Contact History details can be found in SPD 6d.

Re-issue PAYE Service forms

You will be alerted to the need to re-issue a letter or form by one of the following

  • Work item 215 when the RLS indicator is updated and there are suspended forms to review
  • Request to re-issue a letter or form from the individual, agent or capacitor
  • An eForm notification from another office

See SPD 4f and / or SPD 4g.

Automatic re-issue of forms

From April 2012 the following forms will automatically be re-issued where the RLS indicator is removed from a customer’s record. Work item 215 will no longer be created for these forms.


Form P217 will automatically be re-issued and removed from suspended forms where the RLS indicator is removed.


Where a P2 is held in suspended forms and the RLS indicator is removed the following rules will be applied

  • Where there is no live or Pceased employment, the P2 will not be re-issued and the form will be deleted from suspended forms
  • Where there is a live or Pceased employment, a check will be made to see if the last code held was set to issued; if it

    • Was - then PAYE Service will automatically issue P2 deleting the form from suspended forms and a Contact History note is made
    • Was not - then PAYE Service will check to see if the new code calculated is different to the last code issued for the employment

    • Where the code is different, PAYE Service will automatically issue P2 deleting the form from suspended forms and a Contact History note is made
    • Where there is no change to the code, PAYE Service will delete the form from suspended forms

    Note: In some circumstances, the Tax Code Details screen may show that a P2 has been issued but where this has been deleted from suspended forms, a Contact History note will not be shown.