PAYE13002 - Coding: coding: general principles: form suffixes

When a tax code is issued the notice of coding sent to the customer and employer / pension provider has a different suffix depending on how the tax code was issued

  • P2 - Notice of coding issued to the customer is made up of the Primary and all live Secondary sources and all the allowances and deductions
  • P6 - 鈥楳anual鈥� notice of coding issued to the employer / pension provider
  • P6T - 鈥楶AYE Service鈥� generated notice of coding issued to the employer / pension provider

Scottish income tax

The Scottish Government is able to set their own rates of income tax from the 6 April 2016. Where Scottish income tax is applicable it will include an S prefix to the tax code, for example, S1100L, SBR, S0T, SD0, SD1.

The 鈥楽鈥� prefix does not apply to code NT cases. Code NT is used for both UK (England and Northern Ireland) and Scottish/Welsh individuals.

Further information is given at PAYE100035

Welsh income tax

The Welsh Government is able to set their own rates of income tax from the 6 April 2019. Where Welsh income tax is applicable it will include a C prefix to the tax code, for example, C1100L, CBR, CD0, CD1.

The 鈥楥鈥� prefix does not apply to code NT cases. Code NT is used for both UK (England and Northern Ireland) and Scottish/Welsh individuals.

Further information is given at PAYE100040