• Type: Publication series
  • Date: 7/17/2014

United Kingdom – Draft PAYE Regulations Amend Tax Code Notification Requirements 

The requirements for issuing copies of tax codes to employees and timely notifying them of changes to those codes are being amended, according to the U.K. tax authority. HM Revenue and Customs (HMRC) has issued draft amendments to the existing Pay As You Earn (PAYE) regulations. In certain circumstances employees will be notified of changes to their tax codes at a later date than that upon which their employers are instructed about the change. Also, the amendments will allow for coding notices to be issued electronically.


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