HMRC has published advice for employers to give their employees if they have not been issued with a new tax code for 2014-15
The advice is to help employers explain to certain affected employees why they do not need a tax code.
Where there is no effect on their tax year on the year, the following taxpayers have not been given P2 coding notices:
- those not in employment and/or not receiving Jobseekers or Employment Support Allowance;
- people who have no liability to tax; and
- people who have a 2014-15 tax code that is the same as for 2013-14.
Employers are advised to tell employees that they only need to contact HMRC if their circumstances have changed so that they no longer fall within one of these three categories. The tax office will update their records accordingly and issue a new code in the usual way.
If any employees are in this position, they should contact HMRC by email or on the Employer Helpline on 0300 200 3200.
More details are available from HMRC http://www.hmrc.gov.uk/incometax/email-taxcode-wrong.htm