HMRC is seeking to adopt a number of measures intended to “better manage service for all taxpayers”, particularly at peak operational times. Views were sought on the draft legislation required to support these measures.

One change included in the draft regulations is the option to allow HMRC to issue PAYE coding notices to employees electronically. A second option proposes that HMRC would not inform an employee at the time when a revised PAYE coding notice is issued to their employer, but would allow HMRC to issue this up to 30 days thereafter. This could mean employees would see an unexplained change to their net pay. This relaxes the previous requirement that such notice must be issued to the employee by the date that the amended code is issued to the employer

Views, comments and questions on the proposed draft regulations were due no later than 3 August 2014.