#2026/610PAYE Coding for the Winter Fuel Payment Charge
AI-generated summary for informational purposes only. Not legal advice. See the original source for the authoritative text.
This regulation lets HMRC collect the new winter fuel payment charge through PAYE tax codes, as long as the taxpayer does not object. This means the charge can be taken gradually from employment or pension income during the same tax year, instead of being collected separately later. It mainly affects people who receive PAYE income and become liable for the winter fuel payment charge. Employers and pension providers may see updated tax codes from HMRC, but the practical action for them is routine: apply the code they receive through normal payroll processes.
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Key Changes
- Allows HMRC to adjust PAYE tax codes to collect the winter fuel payment charge during the tax year.
- Allows PAYE coding to be used for repayments where too much has been collected for the charge.
- Gives taxpayers the ability to object before HMRC uses PAYE coding for this charge.
Obligations
What this law requires
HMRC may use PAYE coding to collect the winter fuel payment charge from a payee’s PAYE income during the same tax year only to the extent that the payee does not object.
HMRC must use the PAYE code, where determined for the winter fuel payment charge, to secure deductions of income tax due under section 681I of ITEPA and repayments of any overpaid amounts for that tax year.
Employers and pension providers operating PAYE should apply any updated PAYE tax code issued by HMRC that reflects collection or repayment of the winter fuel payment charge through normal payroll processes.