Employer Bulletin: December 2025

HMRC publishes the Employer Bulletin 6 times a year, giving employers and agents the latest information on topics and issues that may affect them. 

Some of these topics have already been covered by PAYadvice.UK in articles and blogs and further articles and blogs may now additionally be published.

The December 2025 edition of Employer Bulletin includes articles on: 

PAYE 

• student and postgraduate loans threshold and rates for 2026 to 2027
• changes take effect 6 April 2026 — prepare for new PAYE responsibilities in labour supply chains
• reminder — employees can find their National Insurance number online
• keep your PAYE Settlement Agreement details up to date
• penalties for late submission of P11D and P11D(b)
• clarifying the Optional Remuneration Arrangement rules at section 228A ITEPA (Grocery Salary Sacrifice schemes)

Tax updates and changes to guidance 

• important update regarding tax refunds
• payrolling of benefits in kind
• Salary Sacrifice reform for Pension contributions
• Investment Zone special tax sites in Wales

General information and customer support  

• help your contractors steer clear of tax avoidance
• Employment Rights Bill autumn consultations
• advance funding for statutory maternity, paternity, adoption or shared parental pay
• Cyber Action Toolkit
• Tell ABAB survey report — now live
• Construction Industry Scheme repayment delays
• claim Child Benefit on the HMRC app or online

PAYadvice.UK 10/12/2025 updated 11/12/2025