Even if you do not get a P2, you should be able to view your PAYE tax code in your Personal Tax Account or if you fill in a tax return each year and are registered for Self Assessment online, you should be able to view your PAYE coding notices online.
Does everyone get a P2 coding notice?
The PAYE coding notice (P2) is the letter HMRC send you telling you how the code number has been calculated. Not everyone gets a letter. If you have opted out of paper communications, you might just get an email from HMRC telling you to check your Personal Tax Account for details of your new code.
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.
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.
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.
