Direction about the approved method of electronic communication to give an employee notice of a tax code.
The HMRC Commissioners’ Direction has been updated.
HM Revenue and Customs (HMRC) 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 21st October 2025.
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.
This is sometimes referred to as the Personal Tax Account or PTA.
‘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
PAYadvice.UK 20/10/2025