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

• Citation: S.I. 2025/294
• Sections: 4

Section 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.

Section 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.

Section 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 ;

Section 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,” .