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HMRC internal manual

National Insurance Manual

Earnings Periods: Directions issued in accordance with regulation 31, SS(C)R 2001: Date of Notification

A direction under regulation 31 must advise the employer of the date from which it isto apply.

The date cannot be any earlier than the date on which the notice is given. This means thatthe date of any regulation 31 direction must be either:

  • a current date or
  • a future date.

As a notification under regulation 31 can only apply to future earnings the managerwill decide whether to issue it with effect from an immediate date or the beginning of thenext tax year - see NIM09657. To reach this decision theManager will consider account payments already made and likely to be made.