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HMRC internal manual

PAYE Manual

From
HM Revenue & Customs
Updated
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Employer records: employer mailings: annual code issue

This subject is presented as follows

Background

HMRC mailing contractors are responsible for the ‘bulk’ issue of paper based P9 coding notifications, forms P9(T), to employers during late February / early March each year.

A further supplementary issue of notifications will be despatched by HMRC Processing Centres during mid to late March.

This annual code issue enables employers to revise employee codes in time for the start of the new tax year.

The actual dates of the main issue are published in the Employer Pack and Annual Code Notification Newsboard published in January.

Priority annual code issue

The timing of the annual code issue is such that it should give most employers sufficient time to implement the coding changes in time for the new tax year. There may however be some employers that require coding notifications to be sent earlier than the normal run.

A service is available which allows for a priority annual code issue to be made which enables employer’s to receive their coding notifications earlier than the main run.

This service can only be used if 

  • A request is received from an employer advising that the normal issue period is too late for them to implement the revised codes
  • The bulk coding requirements for the employer record shows that notifications are to be issued by paper P6 / P9
  • The employer does not use Internet or Electronic Data Interchange facilities (as these notifications are received earlier than the normal paper issue period anyway)
  • The request is received prior to the deadline date for priority code issue requests shown below

Where you establish that the request is appropriate, follow the guidance at PAYE25012.

P9 reprint arrangements

It is possible that an employer may contact you to advise that they have not received their annual code paper P9 issue. If this arises there is a facility to obtain a reprint. The process to re-issue the P9 will take a minimum of four working days to implement and the forms will be issued by the mailing contractor.

Note: All reprints will show the original issue date and will not take into account any subsequent code changes.

Before taking any action to request a reprint of paper notifications you must first determine how the codings have been issued.

Should you receive any requests from employers for this service, see PAYE25014.

Budget code issue

Budget code notices are issued where the Chancellor of the Exchequer announces changes which impact on the operation of PAYE. For example changes to the rate and limits of tax and NIC and / or personal allowances.

Following the budget announcements, you will be notified by business Guidance Note of any changes and dates for the bulk issue of P6 budget code notifications.

P6 budget code notifications - reprint arrangements

It is possible that an employer may contact you to advise that they have not received their budget code issue.

If this happens there is a facility to obtain a reprint where the notifications were sent to the employer on paper. Before taking any action to request a reprint of paper notifications you must first ensure that neither the FBI nor EDI indicators are set to show that the code notices were issued electronically.

Should you receive any requests from an employer for this service, follow PAYE25013.

Paper reprints

Paper reprints of form P6 will take a minimum of four working days to implement and the forms will be issued by the HMRC mailing contractor or ASPIRE Print Centre.

Note: All reprints will show a specific date, to be advised each year in a Business Guidance Note, and will not take into account any subsequent code changes.

Magnetic media coding notifications

The issue of coding notifications by Magnetic Media was withdrawn at April 2009. If an employer advises you that the magnetic cartridge has not been received, tell the employer that they will have received code notifications by paper unless they have signed up for issue by EDI or Internet.

Electronic data interchange (EDI) or internet

If you receive an enquiry from an employer who has not received their expected EDI file or internet coding notifications and if the date of issue has passed, contact the Online Services Helpdesk. The date of issue is published in the Annual Employer Pack and Annual Code Notification Newsboard.

If the date has not passed advise the employer to contact the Online Services Helpdesk if the EDI file or internet coding notifications are still not received after the issue date.

Note: To avoid any delay in dealing with an EDI or internet query it is important that the full employer name and employer PAYE reference number are quoted when contacting the Online Services Helpdesk.