# The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2025, Note: 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/note (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-no-2-regulations-2025/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.