Directions under regulation 189 of the Income Tax (Pay As You Earn) Regulations 2003 (S.I. 2003/2682)
Updated 20 October 2025
© Crown copyright 2025
This publication is licensed under the terms of the Open Government Licence v3.0 except where otherwise stated. To view this licence, visit nationalarchives.gov.uk/doc/open-government-licence/version/3 or write to the Information Policy Team, The National Archives, Kew, London TW9 4DU, or email: psi@nationalarchives.gov.uk.
Where we have identified any third party copyright information you will need to obtain permission from the copyright holders concerned.
This publication is available at https://www.gov.uk/government/publications/directions-under-regulation-189-of-the-income-tax-pay-as-you-earn-regulations-2003-si-20032682/directions-under-regulation-189-of-the-income-tax-pay-as-you-earn-regulations-2003-si-20032682
1. Direction by the Commissioners for His Majesty’s Revenue and Customs for approved method of electronic communication
Direction made under regulation 189 of the Income Tax (Pay As You Earn) Regulations 2003 (S.I. 2003/2682) in relation to the giving of a notice of tax code under regulation 17(1) or 19(3) of those Regulations.
In this Direction:
- ‘employee’ has the meaning given by regulation 2 of the PAYE Regulations and includes individuals who are treated as employeed for the purposes of those Regulations by regulations 10, 11 and 12
- ‘HMRC’ means His Majesty’s Revenue and Customs
- ‘notice of tax code’ has the same meaning as ‘code’ in regulation 7 of the PAYE Regulations and references to notices of code in this direction include references to an amended notice of code which is issued in accordance with regulation 19 of the PAYE Regulations
- ‘Personal Tax PAYE digital services’ means the digital services offered by HMRC to individuals who are employees — this includes the personal tax account (PTA) and the HMRC app
- ‘PAYE Regulations means the Income Tax (Pay As You Earn) Regulations 2003 (S.I 2003/2682).
2. HMRC Direction
HMRC give the following direction about the approved method of electronic communication which may be used by them to give an employee a notice of tax code under regulation 17(1) or regulation 19(3) of the PAYE Regulations.
This Direction has effect from 21 October 2025.
3. Approved method of electronic communication for the giving of a notice of tax code
The method of electronic communication approved for the giving of a notice of tax code under regulation 17(1) or regulation 19(3) of the PAYE Regulations are the Personal Tax PAYE digital services.
Signed on 14 October 2025 by two of the Commissioners for His Majesty’s Revenue and Customs:
- Angela MacDonald
- Jonathan Athow