Dealing with HMRC – policy paper

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

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

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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 20 March 2015.