HMRC sends new tax code notifications in form P6 or P9. The steps you need to take depend on whether you've received the new tax code electronically, or in the post.
Notification received electronically The IR secure mailbox allows HMRC to send tax code notifications and more directly to your software. If you've received any tax code notifications this way, you can apply a tax code change notice from the HMRC mailbox. When you apply a P6 or P9 tax code notification from the IR mailbox, your software automatically applies the effective from date that HMRC supply.
Notification received via letter You can amend your employee's tax codes, and set the effective from date in the employee's record. For help with doing this, visit our enter P6 or P9 details - tax code changes article.
Global changes If you've got several employees with the same tax code and effective from date, use global changes to apply them all at once. Find out more in our global changes: tax codes article.
What happens if the employee leaves? Sometimes you apply a tax code change with an effective from date in the future, and the employee leaves before then. When you make an employee a leaver and produce their P45, enter the process date as the employee's actual leave date. ▼ Click here to view an example. An employee leaves on 6 February and you pay them for the last time on 13 February. The employee has a tax code change effective from 16 February that you added in their employee record. When you print the P45 in Sage 50 Payroll on 16 February, set the process date as 6 February. If you left the process date as 16 February, the P45 incorrectly displays the tax code that's effective from that date.
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