---
title: "The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2026"
id: 7b078df9-28a4-44fe-b1b7-5a9677a053b3
authority: uk
place: "United Kingdom"
applies_also_from: []
kind: regulation
in_force: true
publisher_url: https://www.legislation.gov.uk/uksi/2026/610
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/7b078df9-28a4-44fe-b1b7-5a9677a053b3
language: en
in_force_from: 2026-07-07
date_basis: publisher
status: consolidated
source_url: https://www.legislation.gov.uk/uksi/2026/610/data.xml
read_on: 2026-11-10
sha256: 300d4e62fd832fb45c011b73285018a10b1aa64767a643d358404a0408fe2e0c
provisions: 3
---

# The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2026

## Title and introductory text {#prelims}

2026 No. 610
INCOME TAX
The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2026
Made
5th June 2026
Laid before the House of Commons
10th June 2026
Coming into force
7th July 2026
The Commissioners for His Majesty’s Revenue and Customs make these Regulations in exercise of the powers conferred by 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 No. 2) Regulations 2026 and come into force on 7th July 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) After regulation 14B (determination of code in respect of high income child benefit charge) insert—
Determination of code in respect of winter fuel payment charge
14BA HMRC may determine a code, if and to the extent that the payee does not object, to secure that—
(a) income tax payable for a tax year by the payee by virtue of section 681I of ITEPA (winter fuel payment charge) is deducted from PAYE income of the payee paid during that year, and
(b) repayments are made in a tax year in respect of any amounts overpaid on account of income tax under that section for that tax year.
.