HMRC’s June 2025 Employer Bulletin

26/06/2025 - HMRC Update
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We highlight the payroll topics covered in the June 2025 edition of HMRC's Employer Bulletin.

PAYE

This is a large section and does not come with hyperlinks to each topic, though does contain them when pointing outside of information in the Bulletin.  Therefore, ICB provides the following summary as to the contents:

  • The first section details how HMRC would like PAYE Settlement Agreement calculations for 2024/25 to be sent to by 31 July 2025, even if it there is a nil return.  Employers can use the PSA1 online form or submit an informal calculation.  The ‘Tell HMRC the value of items in your PAYE Settlement Agreement’ guidance links to the online form or an address for postal communication;
  • HMRC communicates that the June 2025 the electronic payment deadline falls on a Sunday (the 22nd) and reminds employers that the payment must be cleared funds by the due date.  This applies every time the 22nd falls on a non-banking day, not just June;
  • There is a section that deals with lump sum RTI reporting  as a result of the Lifetime Allowance abolition — the  Pension Commencement Excess Lump Sums and Stand-Alone Lump Sums.  ICB does not go into detail about these, however, recommends reading and following the links if this applies;
  • In a repeat of information HMRC have published before, there is a reminder to employers that Auto-Enrolment duties apply to all workers, even those that are recruited as seasonal temporary staff.  Similarly, the rules on postponement can be used (which postpones the employer’s duties to enrol into a pension scheme).  Be aware, though, that a worker may chose to opt-in during the postponement period of they are eligible;
  • There is a reminder that the National Insurance Contributions relief for hiring veterans is extended through the 2025/26 tax year, though this is not new information;
  • There is information about the P11D, P11D(b) and Taxed Award Scheme deadlines which approaches on 06 July 2025 (for tax year 2024/25)    

Tax Updates and Changes to Guidance

This is another section that does not come with hyperlinks to each topic, so ICB summarises the contents.  We advise that this has been covered in the monthly Wages Wednesdays webinars (on the first Wednesday of every month):

  • Information on payrolling of expenses and benefits, due to be mandated from April 2027.  ICB recommends that members follow the advice to prepare, though this does not necessarily include volunteering to sign-up in April 2026.  This should only be undertaken if full preparation has been done;
  • Information to make sure you are using the latest version of HMRC’s Basic PAYE Tools, as this has been updated to version 25.1 since the release for 2025/26 at the end of March 2025 

General Information and Customer Support

The final section (with no hyperlinks) includes information on:

  • Links to guidance about Statutory Neonatal care Leave and Pay;
  • New umbrella company guidance which outlines examples of good practice;
  • Future changes to Statutory Sick Pay as outlined in the Employment Rights Bill; and
  • A reminder that HMRC are writing to parents of children between 16 and 19 reminding them that they can extend Child Credit if the child is staying in full time education or training.  This must be done before the deadline of 31 August 2025.  This is not an employer responsibility but something that is good to know; 

For Bookkeepers

The Bulletin is always useful source of information and ICB will always promote this. 

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