12 February 2025
This month’s bulletin features several key pieces of information, including tax year end duties and reporting requirements.
The full list of items covered is:
PAYE
- end of year reporting
- employers PAYE and Construction Industry Scheme repayments
- basic PAYE Tools — new release
- electronic payment deadline falls on a weekend
- payrolling employees’ benefits and expenses
- reporting expenses and benefits for the tax year ending 5 April 2025
- get ready for changes to employer National Insurance
- new online iForm for PAYE employment expenses
- update on employee hours data requirements
Tax updates and changes to guidance
- company cars — classification of double cab pickups
- expanding the cash basis
- the Official Rate of Interest from 6 April 2025
- guidance updated — check your payroll for female employees who pay less National Insurance
- Guidelines for Compliance — Help with labour supply chain assurance
- relevant motoring expenditure — National Insurance contributions
- basis period reform — reporting on a tax year basis
General information and customer support
- tax advice — don’t get caught out by tax avoidance
- payments to employees for pension scheme changes — the correct charging provision to apply
- statutory Neonatal Care Leave and Pay
- the deadline is approaching — help your employees top up their State Pensions
- HTML format of Employer Bulletin
- getting more information and sending feedback
HMRCs support for customers who need extra help
HMRCs principles of support for customers who need extra help set out our commitment to support customers according to their needs and underpin the HMRC Charter.
Find out how to get help and the extra support available.
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.