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In force since 2025-04-06, 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. 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.
Propose a changeThese Regulations may be cited as the Income Tax (Pay As You Earn) (Amendment) Regulations 2025 and come into force on 6th April 2025.
Propose a changeThe Income Tax (Pay As You Earn) Regulations 2003 are amended as follows.
Propose a changeIn 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;
Propose a changeIn 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,”.
Propose a change