PAYE: What to do if your employee asks why they don't have a new tax code

02 April 2014

HMRC hasn't issued some notices of coding to your employees for 2014 to 2015 - find out why and what to do if you get queries.

This year HM Revenue & Customs (HMRC) has not issued P2 coding notices to certain customers where there is no effect on their tax.

P2s have not been issued to those who:

  • are not in employment and/or not receiving Jobseekers or Employment Support Allowance, or
  • have no liability to tax, or
  • have a 2014-15 tax code that is the same as for 2013-14.

Customers need only contact HMRC if their circumstances have changed so they are no longer in either of these three categories. They will then update their records and issue a new code in the usual way. If any of your employees are in this position, they should contact HMRC by email - follow the link below:

Email HMRC to tell them your tax code is wrong

Or they can contact HMRC's Taxes Helpline by telephoning 0300 200 3300.