A P6 is a tax code change notice sent by HMRC to employers when an employee’s tax code needs updating during the tax year.
What is P6?
A P6 is an official notification from HMRC that tells an employer a tax code has changed for one of their employees. These notices are usually sent electronically and include the new tax code and any adjustments that need to be applied. Employers must update their payroll system with the new information, so the correct amount of tax is deducted from the employee’s future pay. P6 notices can be issued at any point in the tax year, often after HMRC reviews an employee’s circumstances or receives new information.
Things to know
- A P6 is sent directly to employers, not employees
- It provides updated tax code details and any required adjustments
- Employers must update payroll as soon as possible
- P6 notices are usually delivered electronically through HMRC systems
- They help ensure accurate PAYE tax deductions
FAQs
Why would HMRC send a P6?
HMRC issues a P6 when an employee’s tax code needs to change — for example, after a benefits update, a change in personal allowance or new information about previous employment.
Do employees receive a copy of the P6?
No. The P6 is sent to the employer. Employees receive their own tax code notice separately from HMRC.
What should employers do when they receive a P6?
Update the employee’s tax code in the payroll system before the next pay run.
Does a P6 affect previous pay periods?
No. A P6 applies from the next available payroll unless HMRC specifies otherwise.
Is a P6 the same as a P9?
Not quite. A P9 is usually issued at the start of the tax year, while a P6 is issued mid year when a tax code changes.
