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Explanatory note

Original text. Later amendments are not shown.

(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.