The HMRC issues Employer Bulletin 6 times a year, providing employers and agents the updated information on topics and issues that may affect them.
On 21 July, the government drafted legislation for the Finance Bill 2025-26. The Finance Bill focuses on closing the tax gap and modernising tax administration.
The HMRC has issued the Employer Bulletin August 2025 on 20 August 2025, providing important updates on
PAYE
P11D and P11D (b) for the tax year 2024-25
The filing and the payment deadlines for informing HMRC online about any Class 1A National Insurance contributions that you owe for the tax year ending 5 April 2025 were on 6 July 2025. If anyone has still missed the deadline, he/she must submit without any delay to avoid any penalties that might be issued further.
If any individual owes any Class 1A National Insurance, he/she must have been paid by 22 July 2025.
Tax Updates and Changes to Guidelines
Spotlight 69 highlights a tax avoidance scheme applying to landlords. The scheme enables them to transfer their property business into a company using an LLP (Limited Liability Partnership), to save CGT (Capital Gain Tax).
The scheme will typically work as:
1. For an existing business that has been working for most of its active life as an unincorporated business.
2. The individual landlord transfers their rental properties, sometimes with substantial accrued capital gains, to the LLP at market value
3. After a while, the property is put into MVL (Members’ Voluntary Liquidation).
4. The properties were then sold to a Limited company owned by the landlord or connected parties, if the business is continuing to operate.
5. For the interest of the MVL, the LLP is seen to owe its assets at the time of the contribution.
Implementation of the Employment Rights Bill
The Plan to Make Work Pay establishes a significant and ambitious agenda to ensure that the workplace rights fit a modern economy, entitle working professionals, and contribute to economic growth.
The Employment Rights Bill provides a new framework of security for workers, including:
1. Through day 1, safeguard from unfair dismissal
2. Increasing security from sexual harassment
3. Strengthening Statutory Sick Pay
4. Ending the zero-hour contracts and managing fire and rehire
General Information and Customer Support
Live Webinar -changes to Overseas Workday relief
The earlier guidelines for non-domiciled status ended from 6 April 2025, and it has been replaced by a system based on tax residence.
The webinar will help to understand the primary changes:
1. New financial limits
2. How overseas workday relief has changed
3. The transitional arrangements
4. Employee record-keeping requirements
Parents to Teens Must Go Online To Extend Their Child Benefit Claims
If any employer has employees with children aged between 16 and 19 years old, the parents should not miss out on up to 1,354 a year Child Benefit. If the children are in full-time education or training, the parents must confirm before the deadline of 31 August 2025.
