# The Income Tax (Pay As You Earn) (Amendment) Regulations 2023

S.I. 2023/307 · made 13 March 2023

These Regulations amend the Income Tax (Pay As You Earn) Regulations 2003 (S.I. 2003/2682) (“the PAYE Regulations”).

Made under: Finance Act 2002 (Section 136); Income Tax (Earnings and Pensions) Act 2003 (Section 684)

PDFs: Printed copy https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2023/pdf/uksi_20230307_en.pdf; UK Explanatory Memorandum https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2023/pdf/uksiem_20230307_en.pdf

## Introductory text

Income Tax
Made at 10.30 a.m. on 13th March 2023
Laid before the House of Commons 14th March 2023
Coming into force 6th April 2023
The Commissioners for His Majesty’s Revenue and Customs, in exercise of the powers conferred by section 136 of the Finance Act 2002 and section 684(1) and (2) of the Income Tax (Earnings and Pensions) Act 2003, now exercisable by them, make the following Regulations:

## 1 Citation and commencement

These Regulations may be cited as the Income Tax (Pay As You Earn) (Amendment) Regulations 2023 and come into force on 6th April 2023.

## 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) In regulation 207 (specified information), after paragraph (1)(e) insert—
“(f) the return and accompanying information required by regulation 85 (employers: annual return of other earnings (Form P11D)).”.
(3) In regulation 210 (penalty for failing to deliver specified information)—
(a) in paragraph (1), at the beginning, for “An” substitute “Subject to paragraph (5), an”;
(b) after paragraph (4), insert—
“(5) Where the specified information is the return and accompanying information required by regulation 85 (employers: annual return of other earnings (Form P11D)) this regulation does not apply.”.

## Signature

Jim Harra
Angela MacDonald
Two of the Commissioners for His Majesty’s Revenue and Customs
At 10.30 a.m. on 13th March 2023

## Explanatory note

(This note is not part of the Regulations)
These Regulations amend the Income Tax (Pay As You Earn) Regulations 2003 (S.I. 2003/2682) (“the PAYE Regulations”).
The Regulations come into force on 6th April 2023.
Regulation 2(2) makes it mandatory for employers, other than those listed at regulation 206 of the PAYE Regulations, to deliver the return and information required by regulation 85 by an approved method of electronic communication. The return and information required by regulation 85 covers expenses and benefits an employer provides to its employees.
Regulation 2(3) provides that failing to comply with this new requirement to use an approved method of electronic communication will not give rise to a penalty under regulation 210 of the PAYE Regulations.
A Tax Information and Impact Note has not been prepared in relation to these changes as they contain no substantive changes to tax policy.

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Source: https://www.legislation.gov.uk/uksi/2023/307 (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2023
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.