Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

PAYE Manual

HM Revenue & Customs
, see all updates

Coding: coding: general principles: form suffixes

When a tax code is issued the notice of coding sent to the customer and employer / pension provider has a different suffix depending on how the tax code was issued

  • P2 - Notice of coding issued to the customer is made up of the Primary and all live Secondary sources and all the allowances and deductions
  • P6 - ‘Manual’ notice of coding issued to the employer / pension provider
  • P6T - ‘PAYE Service’ generated notice of coding issued to the employer / pension provider

Scottish rate of Income Tax

The Scottish Government is able to set their own rates of Income Tax from the 6 April 2016. Where the Scottish Rate of Income Tax is applicable it will include an S Prefix to the tax code, for example, S1100L, SBR, S0T, SD0, SD1.

The ‘S’ prefix does not apply to Code NT cases. Code NT is used for both UK (England, Wales and Northern Ireland) and Scottish individuals.

Further information is given at PAYE100035