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

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In force since 2026-04-06, as the publisher states.

Copy read on 2026-11-10. The page it was read from

Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.

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Contents: 3 provisions
  1. Title and introductory text
  2. 1 Citation and commencement
  3. 2 Amendment of the Income Tax (Pay As You Earn) Regulations 2003

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3 provisions

Title and introductory text

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.

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1 Citation and commencement

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

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

(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. .

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