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In force since 2026-07-07, 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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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.
Propose a changeThese 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.
Propose a change(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. .
Propose a change