# The Income Tax (Pay As You Earn) (Amendment) Regulations 2026

S.I. 2026/189 · made 27 February 2026

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

Made under: Taxes Management Act 1970 (Section 113); Finance Act 1999 (Section 133); 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-2026/pdf/uksi_20260189_en.pdf; UK Explanatory Memorandum https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2026/pdf/uksiem_20260189_en_001.pdf

## Introductory text

INCOME TAX
Made 27th February 2026
Laid before the House of Commons 2nd March 2026
Coming into force 6th April 2026
The Commissioners for His Majesty’s Revenue and Customs make these Regulations in exercise of the powers conferred by section 113(1) of the Taxes Management Act 1970, section 133(1) and (2) of the Finance Act 1999, section 136(1) and (2) of the Finance Act 2002 and section 684(1) and (2) of the Income Tax (Earnings and Pensions) Act 2003 and now exercisable by them.

## 1 Citation and commencement

These Regulations may be cited as the Income Tax (Pay As You Earn) (Amendment) Regulations 2026 and come into force on 6th April 2026.

## 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 61C (authorised employer), after paragraph (9) insert—
“(9A) An application cannot be made under this regulation for the tax year 2027-28 or subsequent tax years.”.
(3) In regulation 207 (specified information), after paragraph (1) insert—
“(1A) But the information described in paragraph (1)(f) is not “specified information” in relation to an employer who has ceased to carry on business.
(1B) In paragraph (1A), “business” includes any trade, concern or undertaking.”.

## Signature

Penny Ciniewicz
Jonathan Athow
Two of the Commissioners for His Majesty’s Revenue and Customs
27th February 2026

## Explanatory note

(This note is not part of the Regulations)
These Regulations amend the Income Tax (Pay As You Earn) Regulations 2003 (the “PAYE Regulations”).
Regulation 2(2) removes the option for employers to voluntarily register for pay-rolling benefits in kind for the tax year 2027-28 and subsequent tax years, as pay-rolling will become mandatory from that tax year.
Regulation 2(3) amends regulation 207 of the PAYE Regulations by removing the requirement for employers, whose businesses cease trading, to submit the annual return of the P11D via an official computer system using an approved method of electronic communication and enabling them to choose whether to submit the return electronically or in paper form in accordance with regulation 211.
A Tax Information and Impact Note covering this instrument will be published on the website at https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins.

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Source: https://www.legislation.gov.uk/uksi/2026/189 (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2026
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.