In the manufacture of a combined magnetic head, milling time for notching a first pole piece of the head's write element is reduced by constructing the first pole piece with a notching layer on a first pole piece layer, the notching layer having first and second corners adjacent first and second side walls of the second pole tip. The first pole piece layer has a wide lateral expanse, and the notching layer has a narrow lateral expanse. The width of the notching layer is preferably 0.2 &mgr;m to 2.0 &mgr;m wider than a target track width of the second pole tip. With this arrangement, the notching layer has first and second side walls that project 0.10 &mgr;m to 1.0 &mgr;m. laterally, beyond first and second side walls, respectively, of the second pole tip. The thickness of the notching layer is preferably between 0.1 &mgr;m to 1.0 &mgr;m. Accordingly, full notching of the notching layer can be achieved by milling a small-corner in a range of 0.10 &mgr;m by 0.10 &mgr;m to 1.0 &mgr;m by 1.0 &mgr;m, as seen in an ABS view. The gap layer is formed on the notching layer, followed by forming the second pole tip on the gap layer. Milling at an angle is then employed to mill through the gap layer and notch the notching layer. In comparison to milling a prior art large lateral expanse of the first pole piece to achieve notching. milling the small corner of the notching layer requires a very short milling time. This results in less consumption of the second pole tip, so that better control of a final track width can be accomplished. Also, since there is less consumption of the top of the second pole tip, the aspect ratio of photoresist employed to construct the second pole tip is reduced, so as to enhance the line width of the second pole tip. Further, there is less redeposited material to clean up after the milling cycle. All of these factors reduce the process time and increase manufacturing throughput.