Arrival of 2012/13 coding notices, and receiving forms P9 and P6 electronically
HMRC has sent us its latest update on PAYE matters, aimed at employers and agents. It covers:
2012/13 PAYE coding notices: HMRC has started issuing the forms P2 and the first of them should arrive this week. This year, where a taxpayer has more than one P2, HMRC will be “co-enveloping” them (ie putting them all in the same envelope).
Forms P9 and P6, Notice of the tax code to use for an employee: HMRC is encouraging employers to sign up to receive these forms electronically rather than on paper.
The full text of HMRC’s update is as follows:
“Coding notices 2012/13
We are issuing annual coding notices from January to March 2012.
“We expect the first PAYE tax codes have started to drop onto customer’s doormats from this week. “We are planning to issue about 17m–18m notices of coding which is in line with 2011/12.
“Co-enveloping notices of coding, two P2s in one envelope, will continue where customers are due to get more than one P2. This means that about 96% of customers will receive one envelope.
Find out more at Coding notices
“Move to online – receiving P9 and P6 forms electronically
Are you still receiving your employee PAYE coding forms on paper? If so read on.
“Many employers have told us how much more convenient and efficient it is for them to receive codings electronically than on paper, and that they wished they’d done it sooner!
“Once you register for HMRC’s ‘PAYE Online for employers’ service, HMRC will automatically stop sending you forms P9 and P6 ‘Notice of the tax code to use for an employee’ by post and will automatically send them to you online.
“To access the forms that HMRC sends to you online, you can:
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Use a commercial software product
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Log on to the ‘PAYE online for employers’ service on the HMRC website and choose either; ‘tax code notices’, ‘student loan notices’ or ‘employer notices’. We strongly recommend that you provide the service with an email address, so it will send you an email alert each time HMRC sends you one of these forms.
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Use the PAYE Desktop Viewer (PDV). This is an application that you can download and install from the HMRC website. It is particularly suitable for employers expecting a large number of forms.
For more information go to P9 and P6 – electronic”