PAYE11060 - Coding: codes: how they are used and calculated: changes near to 5 April

Cut-off dates

As a tax year draws to a close, employers find it more difficult to operate a new code, therefore the last date on which a code can be issued by the system is

  • 13 March to an employer
  • 13 March to a Benefit Office

Code changed too late for employer or Benefit Office to operate

To increase allowances

  • Amend the coding in the usual way. The system will not issue form P6 and the status will be displayed as 鈥楴ot issued鈥�. The P2 will still be issued
  • For information on early repayments see PAYE91015听

To reduce allowances

  • Amend the coding in the usual way. The system will not issue a form P6 and the status will be displayed as 鈥楴ot issued鈥�. The P2 will still be issued
  • The system won鈥檛 automatically print a standard explanation of the potential underpayment on the P2. Select the appropriate 鈥楴ot Op鈥� or 鈥楴ot Op SA鈥� Special Note, see PAYE11035听

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If employer will accept late notification

If employer will accept late notification

  • Amend the coding in the usual way
  • Change the 鈥楴ot issued鈥� status of the P6 by 鈥榗hecking鈥� the P6 / P9 issue box
  • Issue a P2