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

S.I. 2025/1144 · made 30 October 2025

The Regulations amend the Income Tax (Pay As You Earn) Regulations 2003 (S.I. 2003/2682) (“the PAYE Regulations”).

Made under: Income Tax (Earnings and Pensions) Act 2003 (Section 684)

PDFs: Printed copy https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-no-2-regulations-2025/pdf/uksi_20251144_en.pdf; UK Explanatory Memorandum https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-no-2-regulations-2025/pdf/uksiem_20251144_en_001.pdf

## Introductory text

Income Tax
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

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

(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”.

## Signature

Angela MacDonald
Jonathan Athow
Two of the Commissioners for His Majesty’s Revenue and Customs
30th October 2025

## Explanatory note

(This note is not part of the Regulations)
The Regulations amend the Income Tax (Pay As You Earn) Regulations 2003 (S.I. 2003/2682) (“the PAYE Regulations”).
Regulation 2(1) of the Regulations amends the definition of Inland Revenue in regulation 2 of the PAYE Regulations to include the Commissioners of His Majesty’s Revenue and Customs as well officers of His Majesty’s Revenue and Customs. As a consequence of this amendment, Commissioners will be able to carry out some functions previously only carried out by officers.
Regulation 2(2) of the Regulations makes a consequential amendment to regulation 198(1) of the PAYE regulations so that it does not refer to the Commissioners twice.
A Tax Information and Impact Note has not been prepared for this instrument as it contains no substantive changes to tax policy.

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Source: https://www.legislation.gov.uk/uksi/2025/1144 (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-no-2-regulations-2025
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.