Annual coding notices for 2026 are being sent out by post or by email to anyone who is employed or who receives a pension.
Coding notices tell your employer or pension provider how much of your income is tax-free due to your allowances and deductions, so please check that your coding notice is correct.
If you have chosen to receive digital communications, you will receive this by encrypted email which will be sent from noreply.revenueservice@gov.gg.
If you are using Microsoft Outlook your email will be automatically decrypted. For other email accounts the encrypted email will give you the option of a one-time passcode which will be sent to the same email address.
More information about this is available at https://gov.gg/revenue-service-contact-us
Checking that your coding notice is correct can help to avoid incorrect tax bills and overpayments. The quickest way to make a change to a coding notice is by using the online form at gov.gg/updatecoding.
There is also a guide to understanding your coding notice at gov.gg/codingnotice.