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HMRC internal manual

National Insurance Manual

Earnings periods: directions issued in accordance with regulation 31, SS(C)R 2001: ending a regulation 31 direction

A direction issued under the provisions of regulation 31 is effective for as long as the pay practice stays unchanged. If the pay practice changes, it’s up to the employer or employee to ask about changing or ending the earnings period. If you get such a request and the change in pay practice appears to make it appropriate to apply the normal rules, ie the employer evens out the payments, prepare a full submission as set out in the Seeking Guidance pages on the intranet and refer the file to the IPD Technical Team in Newcastle, and they’ll consider whether the direction should be lifted.