---
title: April Action Required for All Employers With Active Section 690 Directions
description: HMRC updates its Section 690 PAYE directions for globally mobile employees—existing directions expire on 6 April 2025, so reapply for the 2025/26 tax year.
---

[Tax Advisory Partnership - Blog ](https://blog.taxadvisorypartnership.com)

# [April Action Required for All Employers With Active Section 690 Directions](https://blog.taxadvisorypartnership.com/april-section-690-applications-deadline)

 Written by [Dan Howse](https://blog.taxadvisorypartnership.com/author/dan-howse) | Apr 2, 2025 8:54:07 AM

In their March bulletin issued to agents, HMRC confirmed that, along with the expected changes to the taxation of non-domiciled individuals, the process for applying for a Section 690 direction to operate PAYE on only a proportion of a globally mobile employee’s income is changing.

In more pressing news, HMRC has confirmed that all existing Section 690 directions issued before 6 April 2025 will cease to have effect from this date. This means that any current directions effective for the 2025/26 and later tax years will need to be reapplied for:

> *“The new process will allow employers and their agents to send HMRC a notification specifying a proportion of income paid to a globally mobile or treaty non-resident employee which will be treated as not being PAYE income.*
> 
> *Employers and agents can notify HMRC using a new online notification form, available from 6 April, allowing them to operate PAYE on the reduced amount of income as soon as HMRC acknowledges receipt of the notification. This should be immediate. Any HMRC directions issued before 6 April 2025 will cease to have effect from that date. This means that if employers wish to operate PAYE on a reduced amount of an eligible employee’s income for the 2025/26 tax year, they will need to submit a new notification.”*

While it is good news that the new directions can be operated immediately, action must be taken in all cases where you have employees with a Section 690 direction that you wish to operate for the 2025/26 UK tax year.

 

All employers should therefore urgently review their existing population of globally mobile employees where a Section 690 is in place.

This may include:

- Outbound employees with ongoing taxable UK workdays
- Inbound employees who are non-resident (either under the SRT or a double tax treaty) or eligible for Overseas Workday Relief
- Short-term business visitors who do not meet the eligibility criteria to be included on the STBV report
- Non-resident directors with UK board duties

While we hope the new online form will make the process as straightforward as possible, it will not be released until 6 April. We recommend consulting with your advisor to ensure the correct action is taken for any existing Section 690 directions to be valid for the 2025/26 tax year, ahead of your April payroll cutoff date.

Please get in touch if TAP can assist.

 

[View full post](https://blog.taxadvisorypartnership.com/april-section-690-applications-deadline)

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