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

• Citation: S.I. 2026/189
• Sections: 2

Section 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.

Section 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.