{
  "url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-no-2-regulations-2016/note",
  "json_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-no-2-regulations-2016/note.json",
  "legislation": "uksi/2016/747",
  "legislation_title": "The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2016",
  "legislation_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-no-2-regulations-2016",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese 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.\nRegulation 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.\nA Tax Information and Impact Note has not been prepared for this Instrument as it contains no substanitve changes to tax policy.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2016/747/note",
    "retrieved_at": "2026-10-28T23:21:48.239601+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}