HMRC have issued the February 2025 edition of the Employer Bulletin which brings the latest HMRC updates and guidance to support employers, payroll professionals and agents.
In this month’s edition of the Employer Bulletin there are important updates and information on:
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
PAYadvice have already or will cover and provide an industry view on some of these areas over the next few days.
PAYadvice.UK 12/2/2025