# The Income Tax (Pay As You Earn) (Amendment) Regulations 2026, Note: 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/note (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2026/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.