The present disclosure relates to a communication method and system for converging a 5th-Generation (5G) communication system for supporting higher data rates beyond a 4th-Generation (4G) system with a technology for Internet of Things (IoT). The present disclosure may be applied to intelligent services based on the 5G communication technology and the IoT-related technology, such as smart home, smart building, smart city, smart car, connected car, health care, digital education, smart retail, security and safety services. In accordance with an aspect of the present disclosure a method by a transmitter using a polar coding is provided. The method includes identifying a length of interleaved transmission bits; identifying a length of a buffer corresponding to the interleaved transmission bits; determining a procedure from a first procedure and a second procedure based on at least one of the length of interleaved transmission bits and the length of buffer, if the length of the interleaved transmission bits is less than the length of the buffer; and storing the interleaved transmission bits at the buffer based on the determined procedure.