This year HM Revenue & Customs (HMRC) has not issued P2 coding notices to certain customers where there is no effect on their tax.
P2s have not been issued to those who:
- are not in employment and/or not receiving Jobseekers or Employment Support Allowance, or
- have no liability to tax, or
- have a 2014-15 tax code that is the same as for 2013-14
Customers need only contact HMRC if their circumstances have changed so they are no longer in either of these three categories. They will then update their records and issue a new code in the usual way. If any of your employees are in this position, they should contact HMRC by email - follow the link below:
Email HMRC to tell them your tax code is wrong
Or they can contact HMRC's Taxes Helpline by telephoning 0300 200 3300.
