diff --git a/src/Tokenizers/PHP.php b/src/Tokenizers/PHP.php
index 2730b03150..4e94cad2c5 100644
--- a/src/Tokenizers/PHP.php
+++ b/src/Tokenizers/PHP.php
@@ -646,6 +646,25 @@ protected function tokenize($string)
                 }//end if
             }//end if
 
+            /*
+                PHP 8.1 introduced two dedicated tokens for the & character.
+                Retokenizing both of these to T_BITWISE_AND, which is the
+                token PHPCS already tokenized them as.
+            */
+
+            if ($tokenIsArray === true
+                && ($token[0] === T_AMPERSAND_FOLLOWED_BY_VAR_OR_VARARG
+                || $token[0] === T_AMPERSAND_NOT_FOLLOWED_BY_VAR_OR_VARARG)
+            ) {
+                $finalTokens[$newStackPtr] = [
+                    'code'    => T_BITWISE_AND,
+                    'type'    => 'T_BITWISE_AND',
+                    'content' => $token[1],
+                ];
+                $newStackPtr++;
+                continue;
+            }
+
             /*
                 If this is a double quoted string, PHP will tokenize the whole
                 thing which causes problems with the scope map when braces are
@@ -1667,7 +1686,8 @@ protected function tokenize($string)
                 if ($token[0] === T_FUNCTION) {
                     for ($x = ($stackPtr + 1); $x < $numTokens; $x++) {
                         if (is_array($tokens[$x]) === false
-                            || isset(Util\Tokens::$emptyTokens[$tokens[$x][0]]) === false
+                            || (isset(Util\Tokens::$emptyTokens[$tokens[$x][0]]) === false
+                            && $tokens[$x][1] !== '&')
                         ) {
                             // Non-empty content.
                             break;
diff --git a/src/Util/Tokens.php b/src/Util/Tokens.php
index 56afd27919..f501c7f0a4 100644
--- a/src/Util/Tokens.php
+++ b/src/Util/Tokens.php
@@ -154,6 +154,15 @@
     define('T_ATTRIBUTE', 'PHPCS_T_ATTRIBUTE');
 }
 
+// Some PHP 8.1 tokens, replicated for lower versions.
+if (defined('T_AMPERSAND_FOLLOWED_BY_VAR_OR_VARARG') === false) {
+    define('T_AMPERSAND_FOLLOWED_BY_VAR_OR_VARARG', 'PHPCS_T_AMPERSAND_FOLLOWED_BY_VAR_OR_VARARG');
+}
+
+if (defined('T_AMPERSAND_NOT_FOLLOWED_BY_VAR_OR_VARARG') === false) {
+    define('T_AMPERSAND_NOT_FOLLOWED_BY_VAR_OR_VARARG', 'PHPCS_T_AMPERSAND_NOT_FOLLOWED_BY_VAR_OR_VARARG');
+}
+
 // Tokens used for parsing doc blocks.
 define('T_DOC_COMMENT_STAR', 'PHPCS_T_DOC_COMMENT_STAR');
 define('T_DOC_COMMENT_WHITESPACE', 'PHPCS_T_DOC_COMMENT_WHITESPACE');