A coherent interference-free tunable microwave photonic notch filter with a pair of negative and positive coefficients generated by employing polarisation multiplexing and cross gain modulation in a semiconductor optical amplifier is proposed and demonstrated through simulation results. The negative and positive coefficients of the notch filter are realised through two orthogonal polarisation states of a single continuous wave laser diode. The free spectral range of microwave photonic filter is tuned by varying the differential group delay of a birefringent single-mode fibre. The proposed filter shows good tunability, easy implementation and is cost-effective.