At intervals throughout the year, it may be necessary to change your employee’s tax code, and a P6 tax code notice from HMRC will usually be sent to you when it is time to do this for the individual.
These changes to United Kingdom payroll tax can occur for a variety of reasons, the main ones being:
- An employee’s tax-free income, or personal allowance, has either increased or decreased
- A new employee has provided you with a P46 and HMRC inform you of the correct tax code
- You have sent new tax codes for your employees at the beginning of the tax year
What is a P6 tax code notice?
Issued by HMRC, a P6 form provides new details of an employee’s tax code to their employer, such as previous pay and tax.
A P6 is a form issued by HM Revenue and Customs (HMRC) to employers to provide details of an employee’s tax code, previous pay, and tax.
Should you receive a P6 tax notice from HMRC, you must check and/or change the respective employee’s tax code and, if applicable, enter previous pay and tax.
How do you get a P6 from HMRC?
P6 tax code notifications are now sent online as opposed to the traditional paper form. This can help employees to keep on top of requests and ensure everything is accessible in one easy place – your HMRC gateway.
Does a P6 override a P45?
In most cases, a P6 form will actually override a P45.
For example, if you take on a new starter who joins without a P45 as they have not yet received it from their previous employer, but they fill in a new starter checklist instead, the P6 will override the P45, even if it eventually becomes available at a later date.
This is because a P6 is issued by HMRC and is therefore considered more up to date and relevant than a late P45.
Do you need help handling your employee tax code changes?
The team at Growth Partners have many years of experience helping businesses to deal with tax code notifications, ensuring all matters are dealt with quickly and efficiently.
Simply contact us today to find out more about our services and how we can help you to change your employee’s P6 tax code as per HMRC requests.