DMBM618080 | Pre-enforcement: coding out: P2 Annual Coding notice

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The P2 is a personalised communication telling the customer how their code has been calculated and provides an explanation of each part of the calculation. P2s are issued when there is a change to a customer's tax code.

A P2 coding notice will be issued where SA debts are coded out in-year. Where the coded out debt is being collected in current year plus one, the P2 issued at annual coding will reflect this.

There is an invitation to make contact using a number shown on the P2 if a deduction or allowance is incorrect or no longer relevant. Personal Tax Customer Operations will redirect calls to DMTC and post to the relevant DTO if they are unable to clarify any coded out debt issues.

Coding out deductions will be shown on the P2 as ‘Outstanding Debt Amount’.