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HMRC notices

Read and apply the tax code changes and student loan instructions HMRC sends your payroll, so the next pay run uses the right figures.

Last updated 31 August 2026.

HMRC sends employers instructions about individual employees - a new tax code, a student loan to start or stop. Kontala collects them under Tax, then Payroll, then HMRC notices.

What arrives

  • Tax code change (P6) and Tax code for the new year (P9).
  • Start and stop student loan deductions (SL1, SL2).
  • Start and stop postgraduate loan deductions (PGL1, PGL2).
  • Annual reminders and other notifications, which are there to read rather than act on.

Each notice says in one line what it instructs, such as Use tax code S1257L on a Week 1 / Month 1 basis.

Tax codes are always shown with their regime prefix. S1257L and 1257L are different instructions taxed at different rates, so a Scottish notice must not look like a rest-of-UK one.

Statuses

  • New and Waiting for review - not yet acted on.
  • Applied - the instruction is on the employee's record.
  • Set aside - dismissed deliberately.
  • No matching employee - Kontala could not match it to anyone on your payroll.
  • Could not be read.

Applying a notice

Open the notice and choose to apply it. The tax code or loan plan goes onto the employee's payroll record, and the next pay run you prepare uses it.

Only a matched, still-pending notice can be applied.

A notice dated for a future tax month is applied when a pay run is prepared for that month, not immediately.

No matching employee

This usually means the National Insurance number or payroll ID on the notice does not match what is on the employee's record in Kontala.

Check the employee's details, then look at the notice again.

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