
2025 No. 1144
Income Tax
The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2025
Made 30th October 2025
Laid before the House of Commons 3rd November 2025
Coming into force 24th November 2025
The Commissioners for His Majesty’s Revenue and Customs make these Regulations in exercise of the powers conferred by section 684(1) and (2) of the Income Tax (Earnings and Pensions) Act 2003.
Citation and commencement
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.
Amendment of the Income Tax (Pay As You Earn) Regulations 2003
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