The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2025
The Regulations amend the Income Tax (Pay As You Earn) Regulations 2003 (S.I. 2003/2682) (“the PAYE Regulations”).
Lifecycle
Department
Made
30 Oct 2025
—
In force
24 Nov 2025
Enabling power
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.
DocumentsOpen on legislation.gov.uk →