18 September 2025
The September Agent Update has been published. The newsletter is great for payroll professionals to scan over monthly for any relevant payroll updates, sometimes ahead of the employer bulletin release.
The guidance contains developments and changes to UK tax legislation and allowances, including:
Tax
- Guidance for labour supply chains featuring umbrella companies — PAYE responsibilities
- Final Reminder — UK businesses in climate change agreements to report annual tax subsidy awards to HMRC by 30 September 2025
- When National Insurance contributions should be paid on earnings for internationally or globally mobile employees
- How to correct National Insurance contributions on earnings for internationally or globally mobile employees
- Reserved Investor Fund new online entry and accounting period information forms
- Guidelines for Compliance — Help ensuring documents filed with HMRC are correct and complete
- Self Assessment Class 2 National Insurance contributions
Making tax digital
HMRC Agent Services
- Tax advice — do not let your clients fall into the trap of tax avoidance
- Agent Maintainer correspondence address
- Register clients for Self Assessment now
- ‘Tax Help for hustles’ campaign — new resources for agents and their clients
- Protect your agent account from phishing scams
- 2024 to 2025 Self Assessment Special cases Individuals and Special Exclusions Trust updates
- Update on Winter Fuel Payments recovery through the tax system
Agent online forum and engagement
- Feedback from Professional bodies meeting
- Self Assessment Voluntary Returns
- Self Assessment Repayments Failing Automation
- Opportunity for agents to join our forums
Information provided in this news article may be subject to change. Please make note of the date of publication to ensure that you are viewing up to date information.