# The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2026, Regulation 2: Amendment of the Income Tax (Pay As You Earn) Regulations 2003


(1) The Income Tax (Pay As You Earn) Regulations 2003 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—
(a) income tax payable for a tax year by the payee by virtue of section 681I of ITEPA (winter fuel payment charge) 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.”.

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Source: https://www.legislation.gov.uk/uksi/2026/610/regulation/2 (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-no-2-regulations-2026/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.