PAYE11060 - Coding: codes: how they are used and calculated: changes near to 5 April

Cut-off dates

As a tax year draws to a close, employers find it more difficult to operate a new code, therefore the last date on which a code can be issued by the system is

• 13 March to an employer
• 13 March to a Benefit Office

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Code changed too late for employer or Benefit Office to operate

To increase allowances

• Amend the coding in the usual way. The system will not issue form P6 and the code type will be displayed as ‘not issued’
• For information on early repayments see PAYE91015 

To reduce allowances

• Amend the coding in the usual way. The system will not issue a form P6 and the code type will be displayed as ‘not issued’

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If employer will accept late notification

If employer will accept late notification

• Amend the coding in the usual way
• Change the ‘not issued’ status of the P6 by ‘checking’ the P6 / P9 issue box
• Issue a P2