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

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