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Are you up to date with the latest updates from the August 2025 HMRC Employer Bulletin? If you’re responsible for payroll, HR, or tax compliance, staying informed is essential to avoid penalties and remain compliant with evolving regulations.
This edition covers everything from important PAYE deadlines and form submissions to legislative changes, tax avoidance alerts, and updates on benefits reporting. Whether you’re running a large organisation or managing a small business, understanding what’s in this bulletin can help you prepare for the year ahead with clarity.
By reading on, you’ll gain insights into critical filing dates, how to report benefits and expenses correctly, new legislation affecting employers, and emerging tax policies like the Vaping Products Duty. Let’s break down what this month’s Employer Bulletin means for you, in simple, easy-to-understand terms.
What Is the Purpose of the Employer Bulletin?
The Employer Bulletin is a bi-monthly publication that keeps you informed about vital payroll and employment-related matters. Issued six times a year, this update acts as your official guide for staying compliant with HMRC’s latest instructions and statutory responsibilities.
You can expect the bulletin to provide:
- Timely alerts on legislation changes and tax updates
- Clarification on deadlines and required filings
- Step-by-step instructions on forms like P11D and P11D(b)
- Guidance on benefit and expenses submissions
- Support resources such as live webinars and calculators
- Advisory notes on employment law changes
- Compliance-related updates around tax avoidance and PAYE settlements
Whether you are an accountant, payroll manager, HR professional or a business owner, the bulletin is tailored to provide practical, accessible information that directly affects the way you process employee benefits, taxes, and payroll compliance.
It’s not just for reference. You are encouraged to register for HMRC’s email alerts to ensure you’re immediately notified whenever a new edition becomes available. This helps you to act in advance rather than react after deadlines have passed.
The bulletin has been designed to work well across different devices and includes accessibility features that allow for screen reading, saving as a PDF, or printing.
Why Is August 2025’s Bulletin Important for Employers?
The August 2025 edition arrives at a crucial time, as several tax, payroll, and compliance updates are either in effect or about to come into force. Missing this information could mean risking late penalties or inaccurate submissions, both of which are preventable.
This bulletin highlights:
- The final deadlines for submitting Class 1A National Insurance contributions
- The correct filing process for P11D and P11D(b) forms
- New functionality for disputing PAYE charges through HMRC’s online form
- A major legal victory impacting mini umbrella company fraud
- The announcement of the Employment Rights Bill roadmap
- Reminders about Child Benefit claim extensions for eligible parents
What makes this issue particularly important is the number of legislative shifts and technological updates that are converging. You’re not just being told what to do, but how to do it efficiently and lawfully.
The inclusion of preparatory guidance for new taxes like the Vaping Products Duty, which affects a growing number of retailers and importers, shows a proactive move by HMRC.
By understanding these updates, you ensure your business remains compliant and well-prepared for the months ahead. This is especially critical as penalties for late filings, non-submissions and incorrect forms continue to increase.
What Deadlines Should You Know for P11D and P11D(b) in 2025?
August’s bulletin includes detailed instructions and deadlines for P11D and P11D(b) forms for the 2024 to 2025 tax year. These forms are used to report benefits and expenses provided to employees, and they carry specific submission rules and deadlines that you must follow.
The deadline for informing HMRC about Class 1A National Insurance contributions was 6 July 2025, and the payment deadline was 22 July 2025. If you’ve missed these, you should act quickly to avoid further penalties.
How Do You Submit P11D Forms Online?
You are required to submit all P11D and P11D(b) forms online. This can be done using either HMRC’s PAYE Online service or compatible commercial payroll software. It’s important to submit all forms together, in one complete online submission.
If you provided any non-exempt benefits or payrolled benefits, a P11D(b) must be filed even if some were processed through payroll. Each P11D should reflect benefits received by each employee unless you registered to payroll these benefits before 6 April 2024.
Helpful tips include:
- Avoid using generic start/end dates like 6 April and 5 April unless applicable to actual benefit periods
- Include CO2 emission data for fully electric or hybrid vehicles
- Submit only one P11D(b) per scheme, combining totals for employees and directors
What If You Have Nothing to Declare?
If you received a notice to file a P11D(b) but have nothing to declare, you still need to make a formal declaration. This is done by completing the “no return of Class 1A National Insurance contributions” form.
Only submit this form if:
- HMRC has requested a return from you
- You’ve received a reminder notice from them
Do not send in informal notices or assume no action is required. Failure to follow this procedure could still result in compliance issues. Following the guidelines laid out in this bulletin helps you avoid rejections, reduce errors, and ensure that your benefit reporting is up to standard with HMRC expectations.
How Should You Handle PAYE Settlement Agreements This Year?
Handling PAYE Settlement Agreements (PSAs) properly is essential in 2025 as it affects how you manage tax and Class 1B National Insurance on irregular or minor benefits. HMRC now provides a more streamlined online process, with strict timelines and documentation rules.
What Are the Key Dates and Payment Instructions?
To submit your PSA calculation, use the dedicated HMRC online tool.
The submission must include the following:
- Your employer PAYE reference
- The tax year covered (in this case, 2024 to 2025)
- The type of benefits and expenses covered
- Total number of employees affected
- Applicable tax rates (including Scottish and Welsh rates)
You must group related expenses together and submit everything in one complete online entry. Separate submissions are not permitted, and doing so may delay your processing.
If you have no benefits to report, you must still submit a nil return. Payment is due by 22 October 2025 (electronic) or 19 October 2025 (by post). Once HMRC processes your submission, they will issue a payslip with your reference number. However, you don’t need to wait for this to make a payment.
If a payslip has not arrived, use the SAFE reference from the covering letter when the PSA was originally formalised. For assistance, you can call the Employers Helpline. Remember, interest may be charged on late payments, and submission alone doesn’t delay that responsibility.
Taking these steps early ensures that your PSA obligations are handled well before the deadline, helping you stay compliant and reducing administrative stress.
Can You Now Report PAYE Disputes Online?
Yes, from 31 July 2025, HMRC allows employers to report disputed PAYE charges using a new online form. This replaces previous methods such as helpline calls and web chat support, which will be phased out by 31 August 2025.
To access the form, visit the PAYE disputes section of the HMRC website. This new tool is designed to streamline how discrepancies are reported, improve accuracy, and reduce wait times.
What you should keep in mind:
- Always double-check your employer PAYE bill before raising a dispute
- Keep documentation and correspondence to back up your claim
- Submit disputes only when confident there’s a genuine discrepancy
The system aims to provide faster resolutions and reduce dependency on phone support, making your administrative tasks more efficient. Employers are encouraged to familiarise themselves with this update to avoid disruption during disputes.
What Does the Tribunal Ruling on Fraud Mean for Employers?
In a recent decision, the Upper Tribunal ruled against the use of mini umbrella companies that were fraudulently exploiting tax schemes. This marks a significant step in tackling abuse within the temporary labour market.
Key points from the tribunal’s findings:
- The companies were fraudulently exploiting the VAT Flat Rate Scheme
- These entities misused the Employment Allowance by splitting workforces into small umbrella units
- HMRC was found to have acted correctly in deregistering such firms
From April 2026, recruitment agencies will become responsible for ensuring tax compliance in labour supply chains. If no agency is involved, the end client will carry this responsibility.
The ruling reinforces the importance of conducting due diligence when working with temporary labour suppliers. You must now verify the legitimacy of every agency involved in your hiring chain and maintain thorough compliance records.
This legal precedent gives HMRC stronger grounds to clamp down on fraud and helps protect law-abiding employers from being unfairly disadvantaged.
What Are the Key Tax and Legislation Updates in August 2025?
This month’s bulletin also highlights significant tax avoidance crackdowns and legislative developments that impact you as an employer. These aren’t just policy headlines, they carry real operational implications for payroll and compliance management.
What Is Spotlight 69 About and Why Does It Matter?
Spotlight 69 focuses on a tax avoidance scheme involving the liquidation of Limited Liability Partnerships (LLPs) to reduce or avoid Capital Gains Tax (CGT).
This scheme typically involves landlords transferring property assets to an LLP, which is then placed in Members’ Voluntary Liquidation. The properties are sold to a company connected to the original owner, attempting to bypass CGT and other tax responsibilities.
HMRC has made it clear that these schemes do not work as promoted. Using them may result in paying more tax than avoided, along with penalties and professional fees. Employers and business owners involved in property or LLP structures must review their tax planning to ensure they are not inadvertently participating in such schemes.
What’s Changing in the Employment Rights Bill?
The Employment Rights Bill aims to create a stronger foundation of workplace rights in the UK. Published in July 2025, the Implementation Roadmap outlines key changes coming into effect in phases through 2026 and beyond.
Major changes include:
- Day-one protection from unfair dismissal
- Strengthening of Statutory Sick Pay rules
- New safeguards against sexual harassment
- Ending exploitative zero-hour contracts
- Restrictions on “fire and rehire” tactics
The phased rollout allows time for consultation, but employers should prepare now by reviewing employment contracts and HR policies. You’ll want to ensure your business complies with the updated legal expectations as each stage becomes law. Being aware of these reforms helps you proactively manage risks and align your workplace policies with national employment law changes.
How Can You Prepare for the New Vaping Products Duty?
If you sell, import, or store vaping products, a new Vaping Products Duty (VPD) and Vaping Duty Stamp (VDS) scheme will come into effect from October 2026. This duty will apply at a rate of £2.20 per 10ml of vaping liquid.
Starting from April 2026, businesses must apply for approval and start preparing records in line with the new requirements. The scheme aims to standardise regulation and enforce better tracking of vaping products.
Preparation steps include:
- Reviewing all vaping products in your inventory
- Applying for VPD and VDS scheme approval from spring 2026
- Ensuring your systems can track stamp usage and duty obligations
- Keeping updated contact information and accurate records
The earlier you understand and plan for these changes, the smoother your transition will be once the scheme becomes law.
What Are the New Rules Around Overseas Workday Relief?
From 6 April 2025, changes to Overseas Workday Relief (OWR) have taken effect, impacting how income earned abroad is treated for UK tax purposes. The previous rules tied to non-domiciled status have been replaced by a new system based on UK tax residency.
Key updates include:
- Relief now applies only to qualifying duties performed outside the UK
- Transitional arrangements are in place for those switching to the new rules
- Financial limits and eligibility requirements have changed
- Record keeping is critical to support claims for OWR
Employers with globally mobile staff should communicate these changes clearly to employees. Supporting them with updated payroll software and guidance will prevent errors and ensure compliant submissions.
Attending HMRC’s live webinar on 16 September 2025 can offer further clarity on handling these updates in your organisation.
Why Should You Warn Contractors About Tax Avoidance Schemes?
Contractors remain a target for tax avoidance promoters, particularly through umbrella companies offering schemes that disguise earnings as non-taxable income. HMRC’s campaign urges contractors and employers alike to be vigilant and proactive in identifying signs of non-compliance.
You can support your contractors by:
- Sharing HMRC’s educational tools and real-life stories
- Distributing the list of named schemes and promoters to avoid
- Encouraging reviews of payslips and contract terms
- Highlighting the importance of verifying scheme legitimacy
This education helps contractors steer clear of arrangements that could result in unexpected tax bills or legal consequences. As an employer, supporting awareness reduces your own risk exposure in supply chains.
How Can Parents Extend Child Benefit Claims Before 31 August?
If your employees have children aged 16 to 19 and still in full-time education, they must extend their Child Benefit claims by 31 August 2025 to continue receiving up to £1,354 annually.
You can support them by reminding staff to:
- Use the HMRC app or website to update their child’s education status
- Use the QR code included in their reminder letters for quick access
- Check eligibility and estimate any High Income Child Benefit Charge
Even if someone has opted out due to income limits, they still need to confirm their claim. With the income threshold now raised to between £60,000 and £80,000, more people may now benefit from reactivating their claim.
Helping staff access what they are entitled to strengthens morale and ensures they aren’t penalised unnecessarily.
What Accessibility Features Are Available for the Employer Bulletin?
The digital version of the Employer Bulletin is now optimised for accessibility, making it easier to use for people with a range of needs. These updates ensure the content can be accessed across devices and saved or printed for future reference.
Improvements include:
- Compatibility with screen readers for visually impaired users
- Fully scrollable contents page for fast navigation
- Option to print or save as PDF directly from the browser
- Inclusive formatting for those with cognitive, motor or hearing difficulties
These changes align with UK government accessibility standards and ensure that vital payroll and compliance information reaches all users, regardless of ability.
By promoting these features within your business, you ensure all team members, including those in HR and payroll with additional needs, can fully engage with important guidance.
Where Can You Get More Support or Give Feedback?
You’re not alone in navigating these updates. HMRC encourages employers to seek support and offer feedback to continuously improve their guidance tools.
Ways to stay informed and supported include:
- Signing up for HMRC’s Employer Bulletin email alerts
- Following HMRC on social media for real-time updates
- Participating in upcoming webinars for specialist topics
- Using official contact points for submitting feedback and suggestions
Feedback can be submitted via email, and this helps shape the future editions of the bulletin to better meet your practical needs. Making use of all these support channels ensures you’re well-equipped to meet your compliance responsibilities confidently and effectively.
Conclusion
The August 2025 Employer Bulletin offers valuable insights that go beyond administrative updates. With new deadlines, online tools, legislative changes, and tax avoidance crackdowns, it’s essential to stay informed and take timely action.
Whether you’re preparing P11D submissions, managing PAYE disputes, or understanding employment law updates, the bulletin equips you with everything needed to stay compliant. Proactive steps now can prevent future complications, keep your workforce informed, and ensure your business operations continue to run smoothly.
Stay updated, stay compliant, and keep ahead of the curve by regularly reviewing the latest bulletins and guidance.
FAQs
When is the deadline for Class 1A National Insurance contributions?
The payment deadline is 22 July 2025 if paying electronically or 19 July 2025 by post.
What happens if I submit incorrect or late P11D forms?
You may face penalties and delays, and must submit amendments promptly to correct any issues.
Who needs to submit a PAYE Settlement Agreement calculation?
Any employer providing irregular benefits covered by a PSA must submit a calculation for the 2024 to 2025 tax year.
What should I do if I suspect a fraudulent employment scheme?
You should report it to HMRC using their tax fraud online reporting form for further investigation.
Can my employees still receive Child Benefit if I’ve opted out?
Yes, they still need to confirm education status and may benefit under new income thresholds.
How do I register for updates about future bulletins?
Sign up for HMRC’s employer email alert service for timely notification of new editions.
How will the new Employment Rights Bill affect my HR policies?
You will need to adjust contracts and policies as phased legislation introduces stronger worker protections.
