Policy paper

Employee Notice of Tax Code Commissioners' Direction

Direction about the approved method of electronic communication to give an employee notice of a tax code.

• From: HM Revenue & Customs
• Published: 20 March 2015
• Last updated: 20 October 2025
  Show all updates

  1. 20 October 2025

     The HMRC Commissioners' Direction has been updated and a new effective date of 21 October 2025 has been added.

  2. 20 March 2015

     First published.

Documents

Directions under regulation 189 of the Income Tax (Pay As You Earn) Regulations 2003 (S.I. 2003/2682)

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Details

HM Revenue and Customs give the following direction about the approved method of electronic communication which may be used to give an employee a notice of a tax code under regulation 17(1) or regulation 19(3) of the PAYE Regulations. This Direction has effect from 21 October 2025.