---
title: "The Income Tax (Pay As You Earn) (Amendment) Regulations 2026"
id: 57ddc6ba-980e-4f1f-a8ad-102f73aedbfe
authority: uk
place: "United Kingdom"
applies_also_from: []
kind: regulation
in_force: true
publisher_url: https://www.legislation.gov.uk/uksi/2026/189
attribution: "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
solon_url: https://solon.orangecat.ch/law/57ddc6ba-980e-4f1f-a8ad-102f73aedbfe
language: en
in_force_from: 2026-04-06
date_basis: publisher
status: consolidated
source_url: https://www.legislation.gov.uk/uksi/2026/189/data.xml
read_on: 2026-11-10
sha256: b47b8a379682fe5ddfbfdf22fe23ad544b0ea699342866f8e1f46a337a7b1a2e
provisions: 3
---

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

## Title and introductory text {#prelims}

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, section 133(1) and (2) of the Finance Act 1999, section 136(1) and (2) of the Finance Act 2002 and section 684(1) and (2) of the Income Tax (Earnings and Pensions) Act 2003 and now exercisable by them.

## 1 Citation and commencement {#regulation-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.

## 2 Amendment of the Income Tax (Pay As You Earn) Regulations 2003 {#regulation-2}

(1) The Income Tax (Pay As You Earn) Regulations 2003 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.
.