PAYE25012 - employer records: employer mailings: priority issue of coding notifications (Action Guide)


To deal with a request for the priority issue of annual coding notifications by an employer or their Payroll Agent follow steps 1 - 5 below. The Guide is presented as follows

Initial actionSteps 1 - 2
MM / EDI employersStep 3
Other casesStep 4
Arranging for a priority issueStep 5


For details of how to access any of the Employer Business Service functions use the [Index of Functions] button on the left of the screen

Note: It is important to remember that the unnecessary use of the priority issue service can cause delays for other coding issues and so should only be offered where an employer or their Payroll agent have a genuine need for this service

Initial action

On receipt of a request for the priority coding issue service

  1. You will need to establish whether the employer uses either Magnetic Media (MM) or Electronic Data Interchange (EDI) facilities to receive coding notifications. Do this by either
  • Asking the employer direct

Or

  • Using Function VIEW EMPLOYER PACK AND CODING REQUIREMENTS to view the appropriate information on the employer record
  1. If the employer
  • Does use either of these facilities go to step 3
  • Does not use any of these facilities go to step 4

MM / EDI employer

  1. Where a request is received for a priority code issue by an employer who uses Magnetic Media or Electronic Data Interchange
  • Contact the employer
  • Advise them that the facility they currently use will result in coding notifications being received earlier than the normal issue and as such the priority issue service is not applicable in their circumstances

Other cases

Having satisfied yourself that there is a genuine need for the employer to receive a priority issue

  1. Ensure that the date for notifying a case has not passed. This date can be found at PAYE25011
  • If the date has passed
  • Inform the employer of this and advise them of the dates when the annual code issue is expected
  • If the date has not passed go to step 5

Arranging for a priority issue

As the deadline has not passed for requesting a priority code issue

  1. Send the following information by e-mail to Employer Mailings and OrderlineTeam, (Shipley) marking the request ‘P9T Priority Issue’
  • Employer’s name
  • Office number
  • Employer reference
  • Approximate number of employees
  • Whether the employer receives forms P9(T) or code lists