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STATUTORY INSTRUMENTS
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(1) and now exercisable by them(2).
Citation and commencement
1. These 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.
Amendment of the Income Tax (Pay As You Earn) Regulations 2003
2.—(1) The Income Tax (Pay As You Earn) Regulations 2003(3) 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—
(1) 2003 c. 1. Section 684 was relevantly amended by paragraph 102(2) of Schedule 4 to the Commissioners for Revenue and
Customs Act 2005 (c. 11), paragraphs 2, 3(2) and 3(5) of Schedule 58 to the Finance Act 2009 (c. 10), paragraph 5(4) of
Schedule 1 to the Finance Act 2012 (c. 14) and paragraph 3(3) of Schedule 10 to the Finance Act 2026 (c. 11).
(2) The functions of the Commissioners of Inland Revenue were transferred to the Commissioners for His Majesty’s Revenue
and Customs by section 5(2) of the Commissioners for Revenue and Customs Act 2005 (“CRCA”). Section 50(1) of CRCA
provides that a reference to the Commissioners for Inland Revenue, however expressed, shall be taken as a reference to the
Commissioners for His Majesty’s Revenue and Customs.
(3) S.I. 2003/2682, relevantly amended by S.I. 2007/1077, 2011/1584, 2013/521 and 2014/2689.Document Generated: 2026-06-10
Status: This is the original version (as it was originally made). This
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(a) income tax payable for a tax year by the payee by virtue of section 681I of ITEPA
(winter fuel payment charge)(4) 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.”.
Myrtle Lloyd
Justin Holliday
Two of the Commissioners for His Majesty’s
5th June 2026 Revenue and Customs
(4) “ITEPA” is defined in regulation 2(1) of S.I. 2003/2682 as the Income Tax (Earnings and Pensions) Act 2003. Section 681I
was inserted by paragraph 1(4) of Schedule 10 to the Finance Act 2026.
2Document Generated: 2026-06-10
Status: This is the original version (as it was originally made). This
item of legislation is currently only available in its original format.
EXPLANATORY NOTE
(This note is not part of the Regulations)
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.
Regulation 2(2) of these Regulations amends the PAYE Regulations to allow His Majesty’s Revenue
and Customs to use PAYE coding to collect the new winter fuel payment charge throughout the tax
year in which it is paid. That charge was inserted into Part 10 of the Income Tax (Earnings and
Pensions) Act 2003 by paragraph 1 of Schedule 10 to the Finance Act 2026.
A Tax Information and Impact Note covering this instrument was published on 26th November
2025 alongside clause 55 and Schedule 10 of the Finance (No. 2) Bill 2025 and is available on
the website at https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins.
It remains an accurate summary of the impacts that apply to this instrument.
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