P9 tax code notices are used to notify employers of the tax codes to use when calculationg PAYE due from employees’ wages and salaries. In a service availability update published on 17 July 2018, HMRC has confirmed that they are aware of an issue with employers failing to receive P9 files for the tax year 2018-19.

HMRC has now identified the employees affected by this issue and has sent P6 notices in cases where the employer did not receive a P9 notice before the start of the 2018-19 tax year. Affected employers may therefore see an increase in P6 notices dated 11 July 2018.

The basic personal allowance for the tax year starting 6 April 2018 is £11,850 and the emergency tax code will be 1185L. The basic rate limit is £34,500 except for those defined as Scottish taxpayers who have a lower basic rate limit as well as a new intermediate rate.

HMRC has also reported that some PAYE accounts are not showing the latest position. HMRC is urgently investigating this issue and will publish an update when the problem has been resolved. Employers who believe that their account is incorrect and wish to check the current position, should contact the employer helpline.