---
title: "The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2025"
id: 7ea5aab5-34c8-487f-9ab5-df9566dce8f9
authority: uk
place: "United Kingdom"
applies_also_from: []
kind: regulation
in_force: true
publisher_url: https://www.legislation.gov.uk/uksi/2025/1144
attribution: "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
solon_url: https://solon.orangecat.ch/law/7ea5aab5-34c8-487f-9ab5-df9566dce8f9
language: en
in_force_from: 2025-11-24
date_basis: publisher
status: consolidated
source_url: https://www.legislation.gov.uk/uksi/2025/1144/data.xml
read_on: 2026-11-10
sha256: 84280fae22bef776033d05ae8e6cef9c70c1be7741d8953d76a817757dd2a97e
provisions: 3
---

# The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2025

## Title and introductory text {#prelims}

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.

## 1 Citation and commencement {#regulation-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 Amendment of the Income Tax (Pay As You Earn) Regulations 2003 {#regulation-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”.