{
  "url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2022/note",
  "json_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2022/note.json",
  "legislation": "uksi/2022/1243",
  "legislation_title": "The Income Tax (Pay As You Earn) (Amendment) Regulations 2022",
  "legislation_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2022",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThe Regulations amend the Income Tax (Pay As You Earn) Regulations 2003 (S.I. 2003/2682) (“the PAYE Regulations”).\nRegulation 1 provides for citation, commencement and effect. The Regulations come into force on 20th December 2022.\nRegulation 3 amends regulation 65A of the PAYE Regulations. Regulation 65A provides that an employee may notify specified information to the Commissioners for His Majesty’s Revenue and Customs (“HMRC”) in accordance with a direction made by HMRC in relation to certain expenses allowed as deductions from taxable earnings by virtue of section 327 of the Income Tax (Earnings and Pensions) Act 2003 (c. 1) (“ITEPA”).\nParagraph (1)(a) of regulation 65A is amended so that fixed allowance expenses under Chapter 4 of Part 5 of ITEPA are within the scope of that regulation.\nParagraph (4) of regulation 65A is substituted to make explicit the information that must be supplied to HMRC in accordance with that regulation.\nA Tax Information and Impact Note has not been prepared in relation to these changes as they contain no substantive changes to tax policy.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2022/1243/note",
    "retrieved_at": "2026-10-28T21:52:57.943057+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."
}