# The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2016

S.I. 2016/747 · made 13 July 2016

These Regulations amend the Income Tax (Pay As You Earn) Regulations 2003 (S.I. 2003/2682) which make provision for the assessment, charge, collection and recovery of income tax in respect of pay as you earn income.

Made under: Income Tax (Earnings and Pensions) Act 2003 (Section 684)

PDFs: Printed copy https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-no-2-regulations-2016/pdf/uksi_20160747_en.pdf; UK Explanatory Memorandum https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-no-2-regulations-2016/pdf/uksiem_20160747_en.pdf

## Introductory text

This Statutory Instrument has been made in consequence of a defect in S.I. 2015/1927 and is being issued free of charge to all known recipients of that Statutory Instrument.
Income Tax
Made 13th July 2016
Laid before the House of Commons 18th July 2016
Coming into force 8th August 2016
These Regulations are made by the Commissioners for Her Majesty’s Revenue and Customs 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.

## 1 Citation and commencement

These Regulations may be cited as the Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2016 and come into force on 8th August 2016.

## 2 Amendment of the Income Tax (Pay As You Earn) Regulations 2003

(1) Regulation 87 (information employer must also provide for benefits code employees) of the Income Tax (Pay as You Earn) Regulations 2003 is amended as follows.
(2) In paragraph (1), after sub-paragraph (c) insert—
“(d) any mileage allowance payments which are not approved mileage allowance payments;
(e) any passenger payments which are not approved passenger payments.”.
(3) In paragraph (4) before “Related third party” insert—
““approved mileage allowance payments” are mileage allowance payments that are approved in accordance with section 229(3) of ITEPA;
“approved passenger payments” are passenger payments that are approved in accordance with section 233(4) of ITEPA;
“mileage allowance payments” have the meaning given by section 229(2) of ITEPA;
“passenger payments” have the meaning given by section 233(3) of ITEPA.”.

## Signature

Nick Lodge
Edward Troup
Two of the Commissioners for Her Majesty’s Revenue and Customs
13th July 2016

## Explanatory note

(This note is not part of the Regulations)
These Regulations amend the Income Tax (Pay As You Earn) Regulations 2003 (S.I. 2003/2682) which make provision for the assessment, charge, collection and recovery of income tax in respect of pay as you earn income.
Regulation 2 amends regulation 87 to introduce a requirement that any amount paid in respect of mileage allowance payments which is not an approved amount is reported on form P11D. It also introduces a requirement that any amount paid in respect of passenger payments which is not an approved amount is reported on form P11D. These requirements were removed in error by SI 2015/1927.
A Tax Information and Impact Note has not been prepared for this Instrument as it contains no substanitve changes to tax policy.

---
Source: https://www.legislation.gov.uk/uksi/2016/747 (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-no-2-regulations-2016
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.