The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2026
These Regulations amend the Income Tax (Pay As You Earn) Regulations 2003 (the “PAYE Regulations”), which make provision for the assessment, charge, collection and recovery of income tax in respect of all pay as you earn (“PAYE”) income.
Lifecycle
Department
Made
05 Jun 2026
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Comes into force
07 Jul 2026
Enabling power
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.
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