{
  "url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-no-3-regulations-2026",
  "json_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-no-3-regulations-2026.json",
  "id": "uksi/2026/1082",
  "title": "The Income Tax (Pay As You Earn) (Amendment No. 3) Regulations 2026",
  "short_title": "Income Tax (Pay As You Earn) 2026",
  "long_title": "These Regulations make amendments to the Income Tax (Pay As You Earn) Regulations 2003 (S.I. 2003/2682) (“the PAYE regulations”) to make loans and living accommodation a “specified benefit” for the purposes of Chapter 3A of the PAYE regulations and provide methods for calculating their cash equivalent or the relevant amount for the purposes of the PAYE regulations. This allows employers to apply to HMRC to become an “authorised employer” under regulation 61C of the PAYE regulations in respect of loans and living accommodation for the tax year 2027-28 onwards. These Regulations have no effect for the purposes of regulation 61C(4) and (5) (applications to become an authorised employer during a tax year) until the tax year 2027-28.",
  "citation": "S.I. 2026/1082",
  "type": "uksi",
  "year": "2026",
  "number": "1082",
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  "date": "2026-10-13",
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      "heading": "Transitional provision - effect in relation to in year application for authorisation",
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      "id": "ukpga/2003/1",
      "title": "Income Tax (Earnings and Pensions) Act 2003",
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    "source_url": "https://www.legislation.gov.uk/uksi/2026/1082",
    "retrieved_at": "2026-10-28T20:53:57.463419+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."
}