20 June 2025
This month’s edition of the Employer Bulletin, released by HM Revenue and Customs, contains a lot of updates.
Of note to payroll professionals are PSA calculations, P11D deadlines, and neonatal care guidance. But you are sure to find something helpful in the list below:
PAYE
- PAYE Settlement Agreement calculations 2024 to 2025
- electronic payment deadline falls on a weekend
- lifetime allowance abolition — lump sum reporting
- pensions for seasonal temporary staff
- extension of National Insurance contributions relief for hiring veterans
- paying Class 1A National Insurance contributions
- organised labour fraud — the supply of labour through Employment Intermediaries
- tax refunds and underpayments
- employers PAYE and disputed charges
- taxed award schemes
- director and employee beneficial loans — returns due through P11D and P11D(b) by 6 July each financial year
- P11D and P11D(b) filing and payment deadlines
Tax updates and changes to guidance
- mandating the reporting of benefits in kind and expenses through payroll software
- use of VAT grouping within the care industry
- Basic PAYE Tools — updated release
- Spotlight 68 — using prepaid debit cards for profit extraction to reduce profits and disguise income
- changes to Corporation Tax reminders, statements and receipts
General information and customer support
- Do not let your contractors get caught out by tax avoidance
- Statutory Neonatal Care Leave and Pay
- Employment related securities — end of year return deadline for employee share schemes
- end of the Alcohol Duty Stamps Scheme
- new guidance and tools for umbrella companies
- future changes to Statutory Sick Pay
- parents of teens reminded to go online to extend their Child Benefit claim
- HTML format of the Employer Bulletin
- getting more information and sending feedback
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