uksi/2022/1243 — The Income Tax (Pay As You Earn) (Amendment) Regulations 2022

2022 No. 1243 Income Tax The Income Tax (Pay As You Earn) (Amendment) Regulations 2022 Made 28th November 2022 Laid before the House of Commons 29th November 2022 Coming into force 20th December 2022 The Commissioners for His Majesty’s Revenue and Customs, in exercise of the powers conferred by section 684(1) and (2) of the Income Tax (Earnings and Pensions) Act 2003 , and now exercisable by them , make the following Regulations: Citation and commencement 1 These Regulations may be cited as the Income Tax (Pay As You Earn) (Amendment) Regulations 2022 and come into force on 20th December 2022. Amendment of the Income Tax (Pay As You Earn) Regulations 2003 2 The Income Tax (Pay As You Earn) Regulations 2003 are amended as follows. 3 In regulation 65A (relief from income tax on PAYE income: information about deductible expenses) — a in paragraph (1)(a) after “Chapter 2” insert “or Chapter 4” ; b for paragraph (4) substitute— 4 For the purposes of this regulation, the specified information means— a the tax year in relation to which the employee 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 of the relevant employer, and iv in the case of a deductible expense allowed under Chapter 4 of Part 5 of ITEPA , 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 in relation to an employment , and b the deductible expense in question is allowed from the employee’s taxable earnings from that employment. . Jim Harra Penny Ciniewicz Two of the Commissioners for His Majesty’s Revenue and Customs 28th November 2022 EXPLANATORY NOTE (This note is not part of the Regulations) The Regulations amend the Income Tax (Pay As You Earn) Regulations 2003 ( S.I. 2003/2682 ) (“ the PAYE Regulations ”). Regulation 1 provides for citation, commencement and effect. The Regulations come into force on 20th December 2022. Regulation 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 ”). Paragraph (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. Paragraph (4) of regulation 65A is substituted to make explicit the information that must be supplied to HMRC in accordance with that regulation. A Tax Information and Impact Note has not been prepared in relation to these changes as they contain no substantive changes to tax policy.