Dear PAYadvice.UK
HMRC have issued the April 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
- new rates of the National Minimum Wage
- changes to company size thresholds for off-payroll working
- off-payroll working — student and postgraduate loan deductions
- student loans thresholds, rates and loan start notices
- employer National Insurance, Employment Allowance and Small Employers’ Relief — check if changes affect your business
- check if you need to amend your payroll for female employees who pay less National Insurance
- reporting expenses and benefits for the tax year ending 5 April 2025
- paying your PAYE and VAT bill by Direct Debit
Tax updates and changes to guidance
- Freeport and Investment Zone special tax sites — employer National Insurance contributions relief guidance update
- UK businesses urged to have their say on electronic invoicing
- the Official Rate of Interest from 6 April 2025
- changes to notifications by employers to operate PAYE on a proportion of a globally mobile employee’s income and changes to Overseas Workday Relief
- tax treatment of double cab pickups
- expanding the cash basis
- Capital Gains Tax — work out your adjustment for the 2024 to 2025 tax year
General information and customer support
- HMRC’s new campaign to ‘take the hassle out of hustles’
- stay alert to VAT business scams
- find your National Insurance number online
- Alcohol Duty reforms
PAYadvice.UK 16/4/2025