---
title: "The Income Tax (Pay As You Earn) (Amendment) Regulations 2025"
id: dd35bd2e-0675-4d79-b084-2b9bc513af1a
authority: uk
place: "United Kingdom"
applies_also_from: []
kind: regulation
in_force: true
publisher_url: https://www.legislation.gov.uk/uksi/2025/294
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/dd35bd2e-0675-4d79-b084-2b9bc513af1a
language: en
in_force_from: 2025-04-06
date_basis: publisher
status: consolidated
source_url: https://www.legislation.gov.uk/uksi/2025/294/data.xml
read_on: 2026-11-10
sha256: 804368cb787e563c5f8087c0b586002cea328007455f6f06e2b564f5fb396498
provisions: 5
---

# The Income Tax (Pay As You Earn) (Amendment) Regulations 2025

## Title and introductory text {#prelims}

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.

## 1 Citation and commencement {#regulation-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 Amendment of the Income Tax (Pay As You Earn) Regulations 2003 {#regulation-2}

The Income Tax (Pay As You Earn) Regulations 2003 are amended as follows.

## 3 Amendment of the Income Tax (Pay As You Earn) Regulations 2003 {#regulation-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 Amendment of the Income Tax (Pay As You Earn) Regulations 2003 {#regulation-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,”.