
1 
These Regulations may be cited as the Income Tax (Pay As You Earn) (Amendment) Regulations 2025 and come into force on 6th April 2025.
2 
The Income Tax (Pay As You Earn) Regulations 2003 are amended as follows.
3 
In regulation 2(1) insert in the appropriate place—“
 “secondary threshold” means the secondary threshold for Class 1 contributions for the purposes of section 5(1) of the Social Security Contributions and Benefits Act 1992;”
4 
In regulations 47(2), 48(2), 49C(2) and 49D(2)—
(a) before “the lower earnings limit” insert “either”; and
(b) after “the lower earnings limit” insert “or the secondary threshold, whichever is the lesser amount,”.
Angela MacDonald
Justin Holliday
Two of the Commissioners for His Majesty’s Revenue and Customs
7th March 2025