# The Income Tax (Pay As You Earn) (Amendment) Regulations 2025

S.I. 2025/294 · made 7 March 2025

These Regulations amend the Income Tax (Pay As You Earn) Regulations 2003 (“the PAYE Regulations”) (S.I. 2003/2682) which make provision for the assessment, charge, collection and recovery of income tax in respect of pay as you earn income.

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

PDFs: Printed copy https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2025/pdf/uksi_20250294_en.pdf

## Introductory text

Income Tax
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.

## 1 Citation and commencement

These Regulations may be cited as the Income Tax (Pay As You Earn) (Amendment) Regulations 2025 and come into force on 6th April 2025.

## 2 Amendment of the Income Tax (Pay As You Earn) Regulations 2003

The Income Tax (Pay As You Earn) Regulations 2003 are amended as follows.

## 3 Amendment of the Income Tax (Pay As You Earn) Regulations 2003

In 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;”

## 4 Amendment of the Income Tax (Pay As You Earn) Regulations 2003

In 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,”.

## Signature

Angela MacDonald
Justin Holliday
Two of the Commissioners for His Majesty’s Revenue and Customs
7th March 2025

## Explanatory note

(This note is not part of the Regulations)
These Regulations amend the Income Tax (Pay As You Earn) Regulations 2003 (“the PAYE Regulations”) (S.I. 2003/2682) which make provision for the assessment, charge, collection and recovery of income tax in respect of pay as you earn income.
Regulation 3 of these Regulations amends regulation 2(1) of the PAYE Regulations which contains the definitions of terms in those Regulations. Regulation 3 inserts a new definition of “secondary threshold” into the PAYE Regulations.
Regulation 4 of these Regulations amends regulations 47(2), 48(2), 49C(2) and 49D(2) of the PAYE Regulations to add reference to the secondary threshold so that the PAYE Regulations now require an employer to apply either the lower earnings limit or the secondary threshold, whichever is the lesser amount, on the making of the first relevant payment.
A Tax Information and Impact Note has not been prepared for these Regulations as they contain no substantive changes to tax policy.

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Source: https://www.legislation.gov.uk/uksi/2025/294 (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-regulations-2025
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.