The Income Tax (Pay As You Earn) (Amendment) Regulations 2026
These Regulations amend the Income Tax (Pay As You Earn) Regulations 2003 (the “PAYE Regulations”).
Lifecycle
Department
Made
27 Feb 2026
—
In force
06 Apr 2026
Enabling power
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 2002and section 684(1) and (2) of the Income Tax (Earnings and Pensions) Act 2003and now exercisable by them.
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