Policy paper

Directions under section 43E of the Taxes Management Act 1970 and regulation 65A(5) and (6) of the Income Tax (Pay As You Earn) Regulations 2003 and Regulation 189 of the Income Tax (Pay As You Earn) Regulations 2003

Directions for employees who need to notify HMRC of deductible job expenses and claim Income Tax relief on them.

• From: HM Revenue & Customs
• Published: 20 March 2026

Documents

Commissioners' Directions under section 43E of the Taxes Management Act 1970 and regulation 65A(5) and (6) of the Income Tax (Pay As You Earn) Regulations 2003 and Regulation 189 of the Income Tax (Pay As You Earn) Regulations 2003

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Commissioners' Directions under section 43E of the Taxes Management Act 1970 and regulation 65A(5) and (6) of the Income Tax (Pay As You Earn) Regulations 2003 and Regulation 189 of the Income Tax (Pay As You Earn) Regulations 2003 (accessible version)

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Details

These directions apply to the delivery of the specified information to HMRC.

Published 20 March 2026