Policy paper

Directions under section 43E of the Taxes Management Act 1970 and regulation 65A(5) and (6) of the Income Tax (Pay As You Earn) Regulations 2003 and Regulation 189 of the Income Tax (Pay As You Earn) Regulations 2003

Directions for employees who need to notify HMRC of deductible job expenses and claim Income Tax relief on them.

From:
HM Revenue & Customs
Published
20 March 2026
Last updated
23 June 2026 — See all updates

Documents

Commissioners' Directions under section 43E of the Taxes Management Act 1970 and regulation 65A(5) and (6) of the Income Tax (Pay As You Earn) Regulations 2003 and Regulation 189 of the Income Tax (Pay As You Earn) Regulations 2003

ODT, 13.19.67 KB

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Commissioners' Directions under section 43E of the Taxes Management Act 1970 and regulation 65A(5) and (6) of the Income Tax (Pay As You Earn) Regulations 2003 and Regulation 189 of the Income Tax (Pay As You Earn) Regulations 2003 (accessible version)

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These directions apply to the delivery of the specified information to HMRC.

Updates to this page

Published 20 March 2026
Last updated 23 June 2026 — Show all updates

  1. Commissioners' Directions under section 43E of the Taxes Management Act 1970 and regulation 65A(5) and (6) of the Income Tax (Pay As You Earn) Regulations 2003 and Regulation 189 of the Income Tax (Pay As You Earn) Regulations 2003 have been updated with directions that came into force on 19 June 2026.

  2. First published.

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