
2025 No. 294
Income Tax
The Income Tax (Pay As You Earn) (Amendment) Regulations 2025
Made 7th March 2025
Laid before the House of Commons 12th March 2025
Coming into force 6th April 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 and now exercisable by them.
Citation and commencement
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.
Amendment of the Income Tax (Pay As You Earn) Regulations 2003
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