If an officer of HMRC considers that contributions may be avoided or reduced (whether or not there is any intention on the employer's part to do so) by means of the irregular or unequal payment of the related earnings, he may direct (with prospective effect only) that such contributions be made as if the payment practice in question were not followed1. A direction is not appropriate where, by coincidence, an employee had received a 'one-off' or a series of 'one-off' payments in a particular tax year, or where there was a back-dated pay award; and since a direction can only have prospective effect, none will be made unless the irregular payments are likely to continue. Subject to the officer's overriding discretion in 'suitable' cases, a direction will not normally
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