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In force since 2025-11-24, as the publisher states.
Copy read on 2026-11-10. The page it was read from
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.
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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.
Propose a changeThese 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.
Propose a change(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”.
Propose a change