HMRC will shortly commence the issue of notices of coding to employers for 2010/2011 on forms P9. As a result of problems encountered in January and February following HMRC's incorporation of the new PAYE computer, incorrect code notices have been issued to employees. As a result, where HMRC are aware of the problem, forms P9 will not be issued at this point.
Employers may not therefore receive as many notices of coding as normally expected. The instruction from HMRC is to continue to use the current tax code in 2010/2011 if a notice of coding is not received by 6 April 2010.
The most common error on notice of coding is Van Fuel Benefit of £1050. The correct fuel benefit for 2010/2011 is £550 however HMRC have also included the figure for 2009/2010 (£500). It is recommended all notice of coding are rigorously checked.