
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.
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