
1 
These Regulations may be cited as the Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2025 and come into force on 24th November 2025.
2 

(1) The Income Tax (Pay As You Earn) Regulations 2003 are amended as follows.
(2) In regulation 2(1) (interpretation), in the definition of “Inland Revenue”, for “any officer of the Board of Inland Revenue” substitute “HMRC”.
(3) In regulation 198(1) (use of unauthorised method of electronic communication), for “the Board of Inland Revenue or to the Inland Revenue” substitute “HMRC”.
Angela MacDonald
Jonathan Athow
Two of the Commissioners for His Majesty’s Revenue and Customs
30th October 2025