UncategorizedThe Tax Agent’s Handbook Information to help tax agents and advisers find guidance, use HMRC’s services and contact HMRC. Policy paper: 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 Official Statistics: Annual Tax on Enveloped Dwellings (ATED) Statistics