HMRC began issuing P9 notice of coding email notifications to employers on 6 February 2023 and expects to complete the process by 5 March 2023.

The notice advises that employees’ coding for the tax year starting 6 April 2023 can be viewed within the PAYE online account.

Paper notices should arrive with employers on or around 21 March 2023. If these do not arrive in time for the first pay period on or after 6 April 2023, employers can request a duplicate by calling the HMRC employers helpline on 0300 200 3200.