From 6 April 2025, the partial PAYE direction regime referenced in 6.5.1 is amended to streamline the process whereby employers will no longer have to wait for a direction from HMRC before being able to process PAYE only on an employee's UK income.
The approach is streamlined so that employers are only required to send in a notice application and can start applying the tax treatment from the date of application (upon a likely automated acknowledgement receipt from HMRC). Any discrepancies are captured at the end of the tax year via the employee's
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Web page updated on 21 Mar 2025 09:47