Maintaining your records before 1 January 2019

Tax Credit Certificates (P2Cs)


The information on this page refers to your obligations before 1 January 2019. For your current requirements, please see Employer obligations from 1 January 2019.

A P2C is an employer copy of your employee's Tax Credit Certificate. It shows:

  • the total amount of tax credits, and tax and Universal Social Charge (USC) cut-off points assigned to this employment
  • any previous pay, tax and USC deducted from 1 January (unless the certificate is on a week 1 or month 1 basis)
  • tax and USC exemptions
  • the amount of Local Property Tax (LPT) to be deducted (if applicable).

If you believe that any of the information on the P2C is incorrect, please bring it to our attention.

‘Multi-year’ P2Cs

A Tax Credit Certificate can be valid for one or more years. The P2C will show if it is valid for:

  • the current year (1 January to 31 December) and subsequent years
  • any individual year (1 January to 31 December)
  • any period from a specific date to 31 December YYYY and subsequent years, on a week 1 or month 1 basis.

You should use the ‘multi-year’ P2C until an amended P2C is received.

Amended P2Cs

You will receive an amended P2C if your employee's tax credits or tax and USC cut-off points or LPT have changed. You should always use the most recent P2C.

If an amended cumulative P2C causes your employee hardship, you should contact us for instructions. For example, your employee having no pay or a large underpayment. A cumulative P2C will include details of your employee's previous pay, tax and USC.

Next: Electronic Tax Deduction Card (TDC)