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

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