On Mar. 12, 2025, UK HMRC published the Income tax (pay as you earn) (amendment) regulations 2025 (StIn 2025/294) which amends the Income tax (pay as you earn) regulations 2003 (the PAYE regulations) (StIn 2003/2682), in force on Apr. 6, 2025.
The 2025 amendment regulations make provision for the assessment, charge, collection and recovery of income tax in respect of pay as you earn income.
Regulation 3 inserts a new definition of secondary threshold into the PAYE regulations.
Regulation 4 amends regs 47(2), 48(2), 49C(2) and 49D(2) of PAYE regs to add reference to secondary threshold so the PAYE regs now require an employer to apply either lower earnings limit or secondary threshold on making of first relevant payment.
On Mar. 14, UK HMRC amended rules re e-communication methods.
UK HMRC issued Income tax (pay as you earn) (amendment) regulations 2023 (StIn 2023/307), amending the Income tax (pay as you earn) regs 2003 (PAYE regulations).
Amendments
Regulation 2(2) makes it mandatory for employers, other than those listed at regulation 206 of PAYE regulations, to deliver the return and information required by regulation 85 by an approved method of electronic communication (e-communication).
Return and info required (reg. 85) covers expenses/benefits an employer gives to staff.
Reg. 2(3) provides that failing to comply with this new requirement to use an approved method of e-communication will not give rise to a penalty under reg. 210 of PAYE regs.
Effectiveness
The amended regulations come into force on Apr. 6, 2023.
Mar. 2025 Amendment Regulations
On Mar. 12, 2025, UK HMRC published the Income tax (pay as you earn) (amendment) regulations 2025 (StIn 2025/294) which amends the Income tax (pay as you earn) regulations 2003 (the PAYE regulations) (StIn 2003/2682), in force on Apr. 6, 2025.
The 2025 amendment regulations make provision for the assessment, charge, collection and recovery of income tax in respect of pay as you earn income.
Regulation 3 inserts a new definition of secondary threshold into the PAYE regulations.
Regulation 4 amends regs 47(2), 48(2), 49C(2) and 49D(2) of PAYE regs to add reference to secondary threshold so the PAYE regs now require an employer to apply either lower earnings limit or secondary threshold on making of first relevant payment.
