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
Local copy of 20250401-Commissioners-Direction-P87-AES-cleared.odt

https://www.gov.uk/government/publications/directions-under-section-43e-of-the-taxes-management-act-1970-and-regulation-65a5-and-6-of-the-income-tax-pay-as-you-earn-regulations-2003-and-r