There is a power for an officer of HMRC to direct that a longer period be treated as the earnings period where earnings are paid by reference to different periods, the greater part being referable to that longer period, provided that it is the employer's practice to make payment in such a manner, and that such practice is likely to continue. Notice of any such direction must be given to both the employer and the employee, and must specify a date (not earlier than that on which the notice is given) from which it is to take effect1.
It is, of course, open to the employer to change the mode of
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