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HMRC internal manual

PAYE Manual

Coding: codes: how they are used and calculated: changes near to 5 April

Cut-off dates

As a tax year draws to a close, employers find it more difficult to operate a new code, therefore the last date on which a code can be issued by the system is

  • 13 March to an employer
  • 13 March to a Benefit Office

Code changed too late for employer or Benefit Office to operate

To increase allowances

  • Amend the coding in the usual way. The system will not issue form P6 and the status will be displayed as ‘Not issued’. The P2 will still be issued
  • For information on early repayments see PAYE91015 

To reduce allowances

  • Amend the coding in the usual way. The system will not issue a form P6 and the status will be displayed as ‘Not issued’. The P2 will still be issued
  • The system won’t automatically print a standard explanation of the potential underpayment on the P2. Select the appropriate ‘Not Op’ or ‘Not Op SA’ Special Note, see PAYE11035 

If employer will accept late notification

If employer will accept late notification

  • Amend the coding in the usual way
  • Change the ‘Not issued’ status of the P6 by ‘checking’ the P6 / P9 issue box
  • Issue a P2