Section 690B Direction by HMRC in relation to internationally mobile employeesF1

a notice given during the mobile tax year under section 690A has effect, ...

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

for determining F2the non-PAYE proportion, or

that any F3uncertain payment is to be treated entirely as PAYE income for the purposes of PAYE regulations.

must specify the employee and the mobile tax year,

must be given by notice to the appropriate person, and

may be varied by notice to the appropriate person from a date specified in the notice (which may not be earlier than 30 days from the date on which the notice is given).

a direction under subsection (2) has effect, and

any uncertain payment F4or mobile payment (as applicable) is made by the employer to the employee in any tax year,

to the extent that section 690D(4) or 690E(4) (qualifying payments or treaty affected payments) also applies to the payment, or

if the payment is made after the end of the mobile tax year, other than to the extent the payment is also an uncertain payment.

the notice to which the direction relates was given on the basis that the employee was likely to be non-UK resident for the mobile tax year, and

a notice has subsequently been—

any assessment in respect of the income of the employee in question, and

any right to repayment of income tax and any relevant debts overpaid and any obligation to pay income tax underpaid and any relevant debts that remain wholly or partly unpaid.