The Income Tax (Pay As You Earn) (Amendment) Regulations 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.
Lifecycle
Department
Made
07 Mar 2025
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In force
06 Apr 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 2003and now exercisable by them.
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