a notice given during the qualifying year under section 690D has effect, and

it appears to an officer of Revenue and Customs that the proportion of any qualifying payment made by the employer to the employee that is treated as not being a payment of PAYE income for the purposes of PAYE regulations should not be the proportion specified in the notice.

for determining a proportion of any qualifying payment made by the employer to the employee which is to be treated for the purposes of PAYE regulations as not being a payment of PAYE income, or

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

must specify the employee and the qualifying year,

must be given by notice to the appropriate person, and

may be varied by notice to the appropriate person from a day 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 qualifying payment is made by the employer to the employee in any tax year,

given by the appropriate person under section 690A (employer notification for internationally mobile employee) on the basis that the employee is or is likely to be non-UK resident for the qualifying year, and

acknowledged by an officer of Revenue and Customs.

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.