{
  "url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-no-3-regulations-2026/note",
  "json_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-no-3-regulations-2026/note.json",
  "legislation": "uksi/2026/1082",
  "legislation_title": "The Income Tax (Pay As You Earn) (Amendment No. 3) Regulations 2026",
  "legislation_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-no-3-regulations-2026",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese 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.\nRegulation 3 amends regulation 61A of the PAYE Regulations to expand the definition of “relevant amount” and “specified benefit” to include loans and living accommodation.\nRegulation 4 amends regulation 61C to omit paragraph (9A) and allow employers to submit applications to become an “authorised employer” for the tax year 2027-28 and subsequent tax years.\nRegulation 5 makes a consequential amendment to regulation 61D to include reference to regulations 61GA and 61GB inserted by these Regulations.\nRegulation 6 inserts new regulations 61GA and 61GB, which provide the method for calculating the cash equivalent or the relevant amount of living accommodation (regulation 61GA) and loans (regulation 61GB).\nRegulations 7, 8 and 9 make consequential amendments to regulations 61H, 61I and 61J to include the methods for calculating the cash equivalent or relevant amount of living accommodation and loans under 61GA and 61GB and the relevant amount under the Income Tax Earnings and Pensions Act 2003 (c. 1).\nRegulation 10 makes transitional provision so that employers cannot make an application to become an authorised employer in respect of living accommodation or loans during a tax year for that tax year until the tax year 2027-28.\nA Tax Information and Impact Note covering this instrument was published on 23 July 2026 alongside draft primary legislation for reform of the reporting of, and payment of tax on, benefits in kind and is available on the website at https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins. It will be updated to reflect changes to the impacts arising from this instrument.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2026/1082/note",
    "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."
}