It can take up to 5 working days to get your employer PAYE reference number. You cannot register more than 2 months before you start paying people. If your business starts employing people on or after 6 April, you’ll get your employer PAYE reference number by 31 July.

Where do you find your PAYE coding notice?

A notice of coding is issued by HMRC and states your current tax code as calculated by HMRC. A PAYE notice of coding is also known as a form P2 and is usually posted at the start of each tax year by HMRC.

It can take up to 5 working days to get your employer PAYE reference number. You cannot register more than 2 months before you start paying people. If your business starts employing people on or after 6 April, you’ll get your employer PAYE reference number by 31 August.

What do you need to know about PAYE code?

What is PAYE? HM Revenue & Customs (HMRC) issue a PAYE code to your employer, to tell them what tax-free earnings you are entitled to in a particular pay period, so that tax at the appropriate rates may be calculated on the balance. Your employer is not told how this code has been calculated.

What do you need to know about the coding notice?

The coding notice provides a note for every item in the tax code calculation. These notes are intended to help you to check your tax code, but the way the tax rules work means this is not always straightforward.

When do you get a new coding notice from HMRC?

Your circumstances can change during the tax year, so HMRC can amend your tax code at any time and send you a new PAYE coding notice. Keep all your coding notices to check that HMRC have calculated your tax code correctly and that your employer is using the correct tax code for you.

Can a coding notice be issued in hard copy?

There are some cases where HMRC are not obliged to issue a coding notice in hard copy, but you can still ask them for one (you will always be able to see your current coding notice in your Personal Tax Account ); and tell your employer (or pension provider) what your tax code is, but not how they have worked it out.