Update on P9 Notice of Coding notifications
11 February 2021
Within the February Employer Bulletin, there is information relating to P9 Notice of Coding email notifications.
The notifications will be circulated from the week commencing 8 February 2021 up until 7 March 2021. The notifications advise that the coding for tax year commencing 6 April 2021 can be viewed online. To ensure that these emails are received, a business will need to make sure that their email address is up to date.
When signing into the online account to view P9 notices, the correct tax year (2021-22) should be selected from the dropdown menu. In situations where the P9 notices are still not being displayed, the advice is to sign out and then sign back into the account the following day. At this point, the P9s should become visible online.
It is expected that paper P9 coding notices will arrive with employers on, or around, 19 March 2021. If the paper P9 notices are not received in time for the first pay period on or after 6 April 2021, then duplicates can be requested from the Employer Helpline on 0300 200 3200. Requests for duplicates must only be made in respect of a full employer scheme and requests cannot be made for individual tax codes. HMRC will deal with requests as soon as possible, but the advice is to allow 14 working days prior to contacting the Employer Helpline again. If the request involves a change of media type, e.g., from paper to internet, then employers should wait an additional five working days to allow HMRC systems to update accordingly.
The rates and threshold changes have been announced by UK, Wales and Scotland, and tax codes calculated for 6 April 2021 will incorporate these changes. There is a note that Income tax rates and thresholds are still subject to parliamentary approval. Once all rates and thresholds have received the relevant approval, HMRC may be required to carry out a subsequent re-coding exercise to include any changes, and more information will be provided in due course.
Information provided in this news article may be subject to change. Please make note of the date of publication to ensure that you are viewing up to date information.