Section 1Citation 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.
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Statutory Instrument
The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2025
Section 2Amendment 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” .
2 sections
Cite this legislation
The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2025 (legislation.gov.uk, OGL v3.0). Retrieved via LawPlayer, https://lawplayer.com/uk/act/uksi-2025-1144
Contains public sector information licensed under the Open Government Licence v3.0.
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