Policy paper
Employee Notice of Tax Code Commissioners' Direction
Direction about the approved method of electronic communication to give an employee notice of a tax code.
Documents
Details
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 21 October 2025.
Updates to this page
Published 20 March 2015
Last updated 20 October 2025
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The HMRC Commissioners' Direction has been updated and a new effective date of 21 October 2025 has been added.
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First published.