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Having determined an employee's code for a tax year, HMRC must notify both the employee and their employer of it unless it is the same as that for the previous year. The employee has a right to object to the code notified to them (see E4.1137). HMRC may notify employees of a change in tax code by electronic means¹. Notification is not required if the employee is not liable to pay tax on their PAYE income²; this also applies where no liability will arise as a result of the tax code change³.

If no code is notified by 6 April, the employer must operate the code which applied for the previous year, subject to Budget adjustments⁴.

In most cases codes will be sent to employers via HMRC's PAYE online internet service. Employers can view coding notices by selecting the 'tax code notices' link from the PAYE Online Service Page. Alternatively, employers can download and use HMRC's PAYE Desktop Viewer (PDV) to view tax codes. PDV is a free