
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