HMRC has sent a range of emails and published several documents relevant to employers, including the April 2025 Employer Bulletin. The minutes of the 13 March 2025 HMRC Employer and Payroll Group forum meeting, which the Institute is represented on, have also been published. These contain detailed information about the new Globally Mobile Employee PAYE Notification Form.
April 2025 Employer Bulletin
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the new rates of the National Minimum Wage,
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reporting expenses and benefits for 2024/25,
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changes to notifications by employers to operate PAYE on a proportion of a globally mobile employee’s income and to overseas workday relief, and
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changes to the tax treatment of double cab pickups.
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It also provides information to employers to ensure they are selecting the correct national insurance contributions (NICs) category letter for certain employees in respect Category B (married women and widows who have a certificate of election form showing that they are entitled to pay reduced NICs).
You can read the bulletin on screen or print it off. It’s compatible with most screen reading software packages.
Paying your PAYE and VAT bill by direct debit
HMRC is reminding taxpayers that you can make your PAYE or VAT payments simpler by signing up to pay by direct debit (DD). According to HMRC, DD is the most accurate way to pay these tax bills and reduces the burden of having to make the payment yourself, so you don’t need to work out how much you need to pay or miss a payment deadline. Payments are automatically collected from your bank account based on the information you provide in the:
Employer emails from HMRC
HMRC has sent a range of emails on subjects relevant to employers: