P6: the tax code notice for employers explained

A P6 is the tax code notice HMRC sends an employer or pension provider telling it to use a new tax code for a particular employee. The matching P2 coding notice goes to the employee and explains how the code is worked out. Employers now receive P6 notices online, through PAYE Online, the PAYE Desktop Viewer or their payroll software, and must use the new code before the employee is next paid.

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What is a P6 tax code notice?

Your employer uses your tax code in payroll software to work out how much Income Tax to take from each payment of wages or pension. When HMRC changes a code during the year, it tells the employer on a tax code notice, which gov.uk says is sometimes called a P6 form. HMRC’s PAYE manual uses several labels for these notices:

P6: a manual notice of coding issued to the employer or pension provider
P6T: a notice of coding generated by HMRC’s PAYE service and issued to the employer or pension provider
P6(B): a budget coding notification
P9: the annual coding notification used for the new tax year

gov.uk says the most common code for 2025 to 2026 is 1257L, for people with one job and no untaxed income, unpaid tax or taxable benefits. For how codes are built, see our guide to PAYE tax codes.

What is the P2 coding notice sent to employees?

The P2 is the employee’s own copy. HMRC’s manual describes it as a personalised communication telling the person what makes up their code, explaining each item: the Personal Allowance, anything that reduces it such as benefits in kind, how much can be earned before tax is due and how much is taxed at each band. Since 28 October 2015 one P2 covers all live employments and pensions on a single form. Where the deductions are larger than the allowances the result is a K code, and the P2 includes an explanatory note.

The PAYE Regulations require HMRC to give the employee notice of the code it has determined (regulation 17), except where the code is unchanged from the previous 5 April or the change only reflects new personal allowances or tax tables. Employees can also see their code in their online account or the HMRC app, on a payslip, or on a tax code notice letter if HMRC sends one.

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How do employers receive a P6?

HMRC sends an email alert when an employee’s tax code changes. The employer then opens the notice in PAYE Online under “tax code notices”, in the PAYE Desktop Viewer application, or in payroll software that can download notices. The employer guide CWG2 lists P6, P6(B) and P9 among the notices available online to employers who have signed up for digital notifications. Agents who run payroll for clients can receive them too; see agent authorisation for PAYE and CIS.

The law treats a code as issued to an employer when it is contained in a document HMRC sends to the employer or to someone acting for it (regulation 8(2)).

When must the employer use the new code?

gov.uk tells employers to update the payroll record with the new code as soon as possible and before the employee is next paid. Regulation 20 says that once an amended code has been issued, the employer must deduct or repay tax by reference to it on making any later payment to the employee. If the notice shows previous pay and tax, add those figures to the payroll record as well.

If a new code arrives too late to use in the tax year, gov.uk says to use it in the new tax year. Employers usually need to update codes at the start of each tax year, which is what the P9 annual notice is for. HMRC need not issue a new code where it is unchanged from the previous 5 April (regulation 16).

What does week 1 or month 1 mean on a P6?

HMRC’s manual says PAYE should run on the cumulative basis where possible. Where previous pay and tax are not available, the P6 shows “Week 1” or “Month 1” beside the code, so each payday is taxed on its own. Once previous pay and tax are known, HMRC should send a further P6 cancelling the week 1 or month 1 basis and restoring the cumulative basis, unless the employee has asked for those details not to go to the new employer. gov.uk adds that 1257L is only an emergency code when it is followed by W1, M1 or X. More detail is in week 1 and month 1 tax codes.

What if the employee thinks the code is wrong?

The employee takes it up with HMRC, not the employer. Under regulation 18 an employee who objects to a code must give the grounds; HMRC may amend the code if it agrees, and if not the employee can appeal, with the tribunal deciding the code if the appeal goes that far. In practice most errors are fixed by updating details in the online account; see how to correct a wrong tax code and the HMRC personal tax account.

The employer’s duty is to deduct tax by reference to the employee’s code (regulation 21), meaning the code HMRC has issued to the employer. A P2 the employee brings in is their notice, not the employer’s. Once a corrected code is issued, a fresh P6 follows. HMRC can open a check into an employer’s PAYE records, and the accountant’s fees for dealing with one can be insured through tax investigation insurance.

What mistakes should employers avoid?

Leaving a new code until the following month instead of using it before the next payday.
Ignoring previous pay and tax figures shown on the notice.
Dropping the week 1 or month 1 marker, or keeping it after HMRC has restored the cumulative basis.
Changing a code because an employee asked, without a notice from HMRC.
Applying a late notice to the old tax year after payroll for that year has closed.

Key fact	P6 and P2
Form codes	P6 and P6T (employer in year), P6(B) (budget), P9 (annual), P2 (employee)
Who receives it	P6 and P9: employer or pension provider. P2: employee or pensioner
How it arrives	Email alert, then PAYE Online, PAYE Desktop Viewer or payroll software
When to act	Before the employee’s next payday
Disputes	Employee objects to HMRC under regulation 18
Legal basis	Income Tax (Pay As You Earn) Regulations 2003, regulations 17, 18, 20 and 21
Replaced by	Still in use; paper notices largely replaced by online delivery

How does this work in practice?

Illustration only. Priya works for a small design firm and is paid on the 25th of each month. In September she gets a company car. HMRC adjusts her code to collect tax on the benefit and sends the firm an email alert on 12 October. The bookkeeper opens the P6 in PAYE Online, enters the new code in the payroll software and uses it for the 25 October payroll. Priya receives a P2 showing her Personal Allowance, the deduction for the car and the resulting code. If she thinks the car figure is wrong, she contacts HMRC, and the firm waits for a further P6.

Frequently asked questions

Does the employee get a copy of the P6?

No. The P6 goes to the employer or pension provider. The employee gets a P2, or can see the code online, in the HMRC app or on a payslip.

Will I always get a P2 when my code changes?

Not always. HMRC need not give notice where the code is unchanged from the previous 5 April or only reflects changes to personal allowances or tax tables.

What if the P6 arrives after the last payday of the tax year?

gov.uk says to use it in the new tax year rather than reopen the old one.

Can the P2 cover more than one job?

Yes. Since 28 October 2015 HMRC’s P2 shows all live employments and pensions on one notice.

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Sources

Reviewed by Christine Anderson, Broker, Solar Protect. Last reviewed 6 November 2026. Part of Accountapedia, the Solar Protect guide to UK tax and accounting. This page is general information, not personalised advice.