P6 form

Definition

The P6 form is a tax document used in the UK by HM Revenue and Customs (HMRC) to inform employers of an employee’s tax code adjustment.

What is a P6 form?

A P6 form is issued by HMRC to employers when there is a change in an employee’s tax code, typically due to changes in their personal circumstances or tax status. It provides employers with important information regarding adjustments to an employee’s tax code, such as changes in tax allowances, deductions, or other factors affecting their tax liability.

The P6 form contains details of the employee’s tax code adjustment, including:

• Employee’s name and National Insurance number
• Effective date of the tax code adjustment
• Details of the new tax code, including any allowances, deductions, or other adjustments
• Instructions for the employer on how to implement the new tax code and adjust the employee’s payroll accordingly

The form may be issued when an employee starts a new job, changes their personal circumstances, or experiences other changes that affect their tax status. Employers must ensure that the correct tax code is applied to the employee’s pay to ensure accurate income tax deductions are made.

Employers are responsible for complying with the instructions provided on the P6 form and ensuring that the correct tax code is applied to their employees’ pay. Furthermore, employers must also report the details of the tax code adjustment to HMRC as part of their regular payroll reporting obligations.

Example of a P6 form

Employee details:

• Name: John Smith
• National Insurance number: AB123456C

Tax code adjustment:

• Effective date: 6th April 2023
• New tax code: 1250L
• Reason for adjustment: Change in personal allowance

Instructions to employer:

• Please update employee John Smith’s tax code to 1250L in your payroll system effective from 6th April 2023.
• Ensure that any future payments to John Smith are taxed using the new tax code.