Electronic Business: Commissioners' Directions

The Commissioners' Directions give the detailed conditions for using online services, electronic payment and for qualifying for incentives.

To view these documents you need to use a PDF file viewer such as Adobe Acrobat Reader.

• 20 March 2013 - Direction under regulation 2A(1)(b) and (2) and regulation 2B(1) and (2) of the Income Tax (Pay As You Earn) Regulations 2003 and paragraph 1(4) and (5) of Schedule 4 to the Social Security (Contributions) Regulations 2001: Real Time Information employers and Real Time Information pension payers: migration during tax year 2013-14 (PDF 16K)
• 3 October 2012 - Direction under regulations 2A(1)(b) and (2) and 2B(1)(b) and (2)of the Income Tax (Pay As You Earn) Regulations 2003 and paragraph 1(4) and (5) of Schedule 4 to the Social Security (Contributions) Regulations 2001 - Real Time Information employers and Real Time Information pension payers: migration during tax year 2013-14 (PDF 19K)
• 12 September 2012 - Direction under regulation 2B(1)(b) and (2) of the Income Tax (Pay As You Earn) Regulations 2003 (PDF 11K)
• 29 August 2012 - Direction under reg 67CA of the Income Tax (Pay As You Earn) Regulations 2003 (PDF 74K)
• 11 July 2012 - Direction under regulation 2A(1)(b) and (2) of the Income Tax (Pay As You Earn) Regulations 2003 and paragraph 1(4) and (5) of Schedule 4 to the Social Security (Contributions) Regulations 2001 (PDF 14K)
• 16 March 2012 - Directions under regulation 209 of the Income Tax (Pay As You Earn) Regulations 2003 (S.I. 2003/2682) for the tax year 2011-12 (PDF 26K)
• 16 March 2012 - Directions under regulations 189 and 205(2) of the Income Tax (Pay As You Earn) Regulations 2003 (S. 2003/2682) and regulation 1(2) of the Social Security (Contributions) Regulations 2001 (S.I. 2001/1004) and Approval under regulation 211(5) of the Income Tax (Pay As You Earn) Regulations 2003 (SI 2003/2682) relating to the delivery of information and the making of payments by electronic communications. (PDF 30K)
• 4 April 2011 - Directions under regulations 189 and 205(2) of the Income Tax (Pay As You Earn) Regulations 2003 (S.I. 2003/2682) and regulation 1(2) of the Social Security (Contributions) Regulations 2001 (S.I. 2001/1004) and Approval under regulation 211(5) of the Income Tax (Pay As You Earn) Regulations 2003 (S.I. 2003/2682) relating to the delivery of information and the making of payments by electronic communications (PDF 27K)
• 20 December 2010 - Directions under regulation 209 of the Income Tax (Pay As You Earn) Regulations 2003 (S.I. 2003/2682) for the tax year 2011-12 (PDF 15K)
• 20 December 2010 - Direction under regulation 209 of the Income Tax (Pay As You Earn) Regulations 2003 (S.I. 2003/2682) in respect of Parts 1 and 3 of Form P45, Form P46 and Form P46(Pen) for the tax year 2010-11 (PDF 11K)
• 6 January 2010 - Directions under regulations 3 and 10 of the Income and Corporation Taxes (Electronic Communications) Regulations 2003 (S.I. 2003/282) (PDF 37K)
• 14 August 2009 - Directions under regulations 190 and 209 (for annual returns) of the Income Tax (Pay As You Earn) Regulations 2003 (S.I. 2003/2682) for the tax year 2010-11 (PDF 15K)
• 13 August 2009 - Directions under regulation 189 and 205B of the Income Tax (Pay As You Earn) Regulations 2003 (S.I. 2003/2682) and regulation 1(2) of the Social Security Contributions Regulations 2001 (S.I. 2001/1004) (PDF 14K)
• 4 April 2008 – Directions under regulation 3 of the Income and Corporation Tax (Electronic Communications) Regulations 2003 (S.I. 2003/282) and sections 8(1H), 8A(1F) and 12AA(5E) of the Taxes Management Act 1970 (PDF 37K)
• Directions under regulations 190(1) and 209(1) of the Income Tax (Pay As You Earn) Regulations 2001 (S.I. 2003/2682) (PDF 20K)
• 21 February 2007 - Directions relating to electronic filing of Petroleum Revenue Tax returns using e-mail or over the internet.
• 29 September 2006 - Directions relating to mandatory electronic payment by large employers and electronic filing by employers - quality standard for 2006/07 returns and specified date for 2007/08 (PDF 13K)
• 30 September 2005 - Directions relating to mandatory electronic payment by large employers and electronic filing by employers - quality standard for 2005/06 returns and specified date for 2006/07.(PDF 11K)
• 13 July 2005 - Directions under regulation 3 of the Stamp Duty Land Tax (Electronic Communications) Regulations 2005. (PDF 72K)
• 29 September 2004 - Direction relating to mandatory electronic payment by large employers and mandatory electronic filing by large and medium sized employers - specified date for 2005/06. (PDF 53K)
• 19 May 04 - Directions setting out the approved methods of electronic payment for SL repayments and CIS deductions paid to IR by Employers and Contractors. (PDF 9K)
• 05 April 2004 - Directions setting out the methods of electronic communications that may be used by employers for sending information and making payments electronically (PDF 57K)
• 22 October 2003 - Directions relating to mandatory electronic payment by large employers and mandatory electronic filing by large and medium sized employers (PDF 53K)
• 22 October - Directions relating to incentives for small employers who file electronically (PDF 51K)
• 07 April 2003 - Directions relating to the use of Electronic Communications for Child Benefit claims and information on the National Archives website (PDF 50K)
• 08 April 2002 - Directions relating to the Internet service for PAYE (Forms P7X, P9X, P12, SL1and SL2). (PDF 7K)
• 14 January 2002 - Directions relating to the Internet service for PAYE (Forms P6 and P9) (PDF 5K)
• 31 May 2001 - Directions relating to the Internet service for PAYE (Forms P11D, P11D(b) and P46) (PDF 6K)