Between January and April HMRC post tax coding notices for the upcoming tax year. For 2015/2016 however, there is a difference.
If your tax code has not changed from the previous tax year or you earn under the tax-free threshold or the only change is the regular tax-free allowance hike, then no tax coding notice will be issued.
For the tax year starting 6 April 2015 the emergency basic tax code is set at 1060L. This is equivalent to the new basic personal allowance for people born after 6th April 1948 - £10,600.
Taxpayers who do receive a copy of a tax coding notice, called a P2, will also see it provided to employers or pension providers. The notice provides tax codes, for each employment/income source, so the correct amount of tax is deducted.
If you have already received, or receive by April, a P2 PAYE coding notice you should check to make sure it is correct for your current circumstances. If not, HMRC can be contacted to get a breakdown of how they calculated your tax code.
As per usual, employees can contact HMRC about their tax code on 0300 200 3300 - or contact them online at gov.uk/reporting-your-tax-code-as-wrong.
Read our guide on tax codes for more information on how tax codes are calculated and how to correct incorrect information here