The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2026
Write the words of this act the way you think they should read. Solon shows your change as a redline against the published text and pins it to that exact text, so it can never be applied to wording you did not see.
Change 1
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) 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. .
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) 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. .
One line that says what changes, such as "Halve the dog tax".
Who it helps, what it costs, what it fixes. It is what persuades people to support it.
A proposal here is not law. Support on Solon is evidence that people want the change; the official route says what it takes to make it law.
Sign in to file your proposal. What you have written stays on this page.
Sign in to file itThink it through
Ask what your change would do, who would gain and who would bear a cost, and where something like it is already law. The assistant reads your draft as it stands, cites the law and the studies it finds, and takes no side. What you file stays yours.