Statutory Instruments
2025 No. 294
Income Tax
The Income Tax (Pay As You Earn) (Amendment) Regulations 2025
Made
7th March 2025
Laid before the House of Commons
12th March 2025
Coming into force
6th April 2025
Citation and commencement
1. These Regulations may be cited as the Income Tax (Pay As You Earn) (Amendment) Regulations 2025 and come into force on 6th April 2025.
Amendment of the Income Tax (Pay As You Earn) Regulations 2003
2.The Income Tax (Pay As You Earn) Regulations 2003(3) are amended as follows.
3. 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);”
4. 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,”.
Angela MacDonald
Justin Holliday
Two of the Commissioners for His Majesty’s Revenue and Customs
7th March 2025
2003 c. 1. Section 684 was relevantly amended by section 145 of the Finance Act 2003 (c. 14), paragraph 102 of Schedule 4 to the Commissioners for Revenue and Customs Act 2005 (c. 11) (“CRCA”) and paragraphs 1, 2, 3 and 7 of Schedule 58 to the Finance Act 2009 (c. 10).
The functions of the Commissioners of Inland Revenue were transferred to the Commissioners for His Majesty’s Revenue and Customs by section 5(2) of the CRCA. Section 50(1) of that Act provides that a reference to the Commissioners of Inland Revenue, however expressed, shall be taken as a reference to the Commissioners for Revenue and Customs.
S.I 2003/2682. Relevant amending instruments are 2005/2691, 2007/2969, 2009/588 and 2012/822.
1992 c. 4. Section 5 was substituted by paragraph 1 of Schedule 9 to the Welfare Reform and Pensions Act 1999 (c. 30) and subsection (1) was amended by section 1(1)(a) of the National Insurance Contributions Act 2008 (c. 16).