The main PAYE regulations (SI 2003/2682), at reg. 65A, allow an employee to provide information to HMRC so as to claim certain expenses as a deduction from taxable earnings.
The Income Tax (Pay As You Earn) (Amendment) Regulations 2022 (SI 2022/1243) amend reg. 65A so that fixed allowance expenses (given under ITEPA 2003, Pt. 5, Ch. 4) are within the scope of that regulation. A minor technical change has also been made “to make explicit the information that must be supplied to HMRC in accordance with that regulation”.