The Income Tax (Pay As You Earn) (Amendment) Regulations 2022

in paragraph (1)(a) after “Chapter 2” insert “or Chapter 4”;

for paragraph (4) substitute—

“(4)

For the purposes of this regulation, the specified information means—

(a)

the tax year^f2 in relation to which the employee^f3 is entitled to relief from income tax as described in paragraph (1)(a) in respect of the deductible expenses notified;

(b)

in relation to that employee—

(i)

the employee’s full name,

(ii)

the employee’s date of birth,

(iii)

the employee’s address (including postcode), and

(iv)

the employee’s national insurance number (if any);

(c)

in relation to each of the deductible expenses notified—

(i)

the amount of the deductible expense,

(ii)

a description of the deductible expense,

(iii)

the employer’s PAYE reference^f4 of the relevant employer, and

(iv)

in the case of a deductible expense allowed under Chapter 4 of Part 5 of ITEPA^f5, a description of the industry or business sector of the relevant employer.

(4A)

The relevant employer in relation to a deductible expense is the person to whom paragraph (4B) applies.

(4B)

This paragraph applies to a person if—

(a)

the person is the employee’s employer^f6 in relation to an employment^f7, and

(b)

the deductible expense in question is allowed from the employee’s taxable earnings^f8 from that employment.”.