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Statutory Instruments

2026 No. 189

INCOME TAX

The Income Tax (Pay As You Earn) (Amendment) Regulations 2026

Made

27th February 2026

Laid before the House of Commons

2nd March 2026

Coming into force

6th April 2026

The Commissioners for His Majesty’s Revenue and Customs make these Regulations in exercise of the powers conferred by section 113(1) of the Taxes Management Act 1970(1), section 133(1) and (2) of the Finance Act 1999(2), section 136(1) and (2) of the Finance Act 2002(3) and section 684(1) and (2) of the Income Tax (Earnings and Pensions) Act 2003(4) and now exercisable by them(5).

Citation and commencement

1. These Regulations may be cited as the Income Tax (Pay As You Earn) (Amendment) Regulations 2026 and come into force on 6th April 2026.

Amendment of the Income Tax (Pay As You Earn) Regulations 2003

2.—(1) The Income Tax (Pay As You Earn) Regulations 2003(6) are amended as follows.

(2) In regulation 61C (authorised employer), after paragraph (9) insert—

(9A) An application cannot be made under this regulation for the tax year 2027-28 or subsequent tax years..

(3) In regulation 207 (specified information), after paragraph (1) insert—

(1A) But the information described in paragraph (1)(f) is not “specified information” in relation to an employer who has ceased to carry on business.

(1B) In paragraph (1A), “business” includes any trade, concern or undertaking..

Penny Ciniewicz

Jonathan Athow

Two of the Commissioners for His Majesty’s Revenue and Customs

27th February 2026

(4)

2003 c. 1. Section 684 was relevantly amended by paragraph 102(2) of Schedule 4 to the Commissioners for Revenue and Customs Act 2005 (c. 11) (“CRCA”), paragraphs 2 and 3(2) of Schedule 58 to the Finance Act 2009 (c. 10), section 17(1) and (2) of the Finance Act 2015 (c. 11) and section 15 of the Finance Act 2016 (c. 24).

(5)

The functions of the Commissioners of Inland Revenue were transferred to the Commissioners for His Majesty’s Revenue and Customs by section 5 of the Commissioners for Revenue and Customs Act 2005 (“CRCA”). Section 50(1) of CRCA provides that, in so far as it is appropriate in consequence of section 5, a reference, however expressed, to the Commissioners of Inland Revenue is to be read as a reference to the Commissioners for His Majesty’s Revenue and Customs.

(6)

S.I. 2003/2682; relevant amending instruments are S.I. 2015/1927, S.1. 2007/2969, S.I. 2023/307.

Status: This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
The Income Tax (Pay As You Earn) (Amendment) Regulations 2026 (2026/189)
Version from: original only

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