Dear SD Worx and PayHR.UK
HMRC have issued the June 2025 edition of the Employer Bulletin which brings the latest HMRC updates and guidance to support employers, payroll professionals and agents.
The June edition of Employer Bulletin includes articles on:
- PAYE Settlement Agreement calculations 2024 to 2025
- organised labour fraud — the supply of labour through Employment Intermediaries
- mandating the reporting of Benefits in Kind and expenses through payroll software
- Spotlight 68 — using prepaid debit cards for profit extraction to reduce profits and disguise income
- future changes to Statutory Sick Pay
- parents of teens reminded to go online to extend their Child Benefit claim
In this month’s edition there are important updates and information on:
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
Last updated 19/06/2025