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2013-14 PAYE Coding Notice

Individuals


Details of the new tax code

During January, February and March HM Revenue & Customs (HMRC) will be sending out new tax codes for 2013-14.

PAYE Coding Notice

During January, February or March you may get a PAYE Coding Notice from HMRC telling you what your new tax code will be for the tax year 2013-14. If you have more than one job, or a job and a pension, HMRC may send you a tax code for each one. You don’t need to contact HMRC if you get more than one PAYE Coding Notice. Your new tax code will be used by your employer or pension provider from the 6 April 2013 to make sure you pay the right amount of tax.

Not everyone needs to get a Coding Notice, so don't worry if you don't receive one - your employer or pension provider will still be able to update your tax code on the 6 April.

Your Coding Notice is for you to keep.

HMRC will send your new code to your employer or pension provider.

If you have an agent acting for you tell them you have a new tax code - they won't receive a copy.

Find out more about tax codes and your PAYE Coding Notice

P2 PAYE Coding Notice - insert 2013-14 (PDF 34K)

If you're enrolled for Self Assessment Online

If you're an employee or get a company or personal pension and are enrolled for Self Assessment Online, you can view PAYE Coding Notices issued after 11 October 2011 online.

Understanding and using Self Assessment Online

Employers


Important changes

For any employees working for you at 6 April 2013, you should follow the guidance on form P9X (2013), unless you receive a form P9 (T).

Download P9X Tax codes to use from April 2013 (PDF 744K)

Employees without a new tax code

Remember, for employees without a new tax code at 6 April 2013 you should carry forward the authorised tax code from the 2012-13 payroll record to the 2013-14 tax year record, but if you have received a 2012-13 tax code on a form P6 too late to use in 2012-13 carry forward this code instead.

When you carry forward an authorised tax code add 134 to any tax code ending in L, for example 810L becomes 944L or 348L would become 482L.

Do not copy or carry over any 'week 1' or 'month 1' markings.

Employees with a new tax code

Unless HMRC specifies otherwise, you should use the new tax code you've been sent to calculate all PAYE (Pay As You Earn) deductions from the first payment you make after you have received form P6.

For more information on how to set up your employees tax codes for the new 2013 - 14 tax year, or for in - year tax code changes, read the guidance below.

Starting the tax year, codes and forms

Tax code notices online

If an employee's tax code changes during the tax year, HMRC will send you a form P6 to notify you. If you have registered for HMRC’s 'PAYE Online for employers' service, form P6 will be sent to you online. Find out more about accessing tax codes online by following the link below.

Using HMRC online services - PAYE for employers

More useful links

Send HMRC an email about starting the tax year

Find contact details for HMRC’s Employer Helpline