Employment tax: Upcoming deadlines and important changes

As the end of the tax year approaches, it is important to keep in mind, the various upcoming deadlines in relation to employment tax compliance. In this insight, we have summarised the deadlines to consider before the 2024/2025 tax year end, as well as the upcoming deadlines after the tax year end.

Deadlines before the 2024/25 tax year end

Action required	Deadline	What is it for?	Typical employer
Voluntary payrolling of benefits registration for 2025/26	5 April 2025	If you intend to payroll benefits and expenses in 2025/26, you must register with HMRC using the payrolling employees’ taxable benefits and expenses service. Agents can now complete the registration process on behalf of their clients. Using the online service for payrolling all benefits and expenses means that you will not have to submit forms P11D for individual employees after the tax year end. You must tell HMRC which benefits you want to payroll during the registration process. Please note that payrolling benefits will become mandatory from 6 April 2026, except for employment related loans and accommodation. However, employers can register to payroll benefits on a voluntary basis before then if they wish. See here for our separate insight on how to prepare for this.	Available to all employers. Usually suitable for employers who provide benefits (e.g. private medical) to a large number of employees.
Short term business visitor application for 2024/25	Prior to 5 April 2025	Strictly, PAYE (income tax) withholding is required in circumstances where an employee from an overseas parent, subsidiary or associated company visits the UK to work either for a planned project or on an ad-hoc basis. There is no de-minimis limit. A Short-Term Business Visitor Agreement enables the relaxation of this strict PAYE obligation in most circumstances.	Applicable where employees from overseas subsidiaries visit the UK employer for short business trips/projects not lasting more than 183 days in a 12-month period.

 

Deadlines shortly after the 2024/25 tax year

Action required	Deadline	What is it for?	Typical employer
Submission of 2024/25 Short-Term Business Visitor annual report	31 May 2025	If an employer has a Short Term Business Visitor agreement in place (see above), a report must be made annually detailing information on visitors.	Clients with a Short Term Business Visitor Agreement in place.
PAYE Settlement Agreement (PSA) application for 2024/25	5 July 2025	An employer wishing to settle the tax and NIC on behalf of their employees in respect of certain taxable expenses/benefits (e.g. staff entertainment, staff gifts) would need to do so under a PSA.	Available to all employers. Any employer who pays for or meets the costs of minor and irregular staff benefits. For example, staff entertainment, meals and parties, gifts to staff, private travel (commuting) costs, etc. Also applies to employers that have a PSA agreement in place but wish to add additional items to the agreement.
2024/25 P11D submission	6 July 2025	Report expense and benefits (which have not otherwise been payrolled) provided to employees and pay class 1A NIC. Employers who have payrolled benefits will still be required to submit P11D(b) and pay Class 1A NICs across to HMRC.	Any employer that provides taxable expenses and benefits to staff, e.g. private medical, company car (inc. salary sacrifice company cars), beneficial loans, accommodation, etc.
Employment related security 2024/25 annual returns	6 July 2025	Reports various employee share transactions such under HMRC approved (e.g. EMI, CSOP, etc.) and unapproved schemes (e.g. Restricted Stock Units, non-tax advantaged share options and acquisitions of shares by an employee). Nil returns are required for tax years where there have not been any “reportable events”.	Employers operating share schemes (e.g. EMI, CSOP, etc.) or employers where employees have acquired shares in any other circumstances.
PAYE Settlement Agreement (PSA) payment deadline	22 October 2025	Payment of tax and Class 1B NIC liabilities to HMRC for the 2024/25 tax year. Payments must be accompanied by a submission of PSA calculations for HMRC’s agreement. Nil returns should be filed by employers who have a PSA but no relevant tax and NIC costs to report for the tax year.	All employers with a PSA in place.

Important changes to take effect from 6 April 2025

 

Changes	Effective from	How will it impact employers?	Typical employer impacted and action to take
Increase in employer National Insurance Contributions (NICs)	6 April 2025	The employer NIC rate will increase from 13.8% to 15%, while the earnings threshold, after which contributions start, is dropping from £9,100 to £5,000. These changes mean businesses will face higher costs for each employee (although to offset this impact on small businesses, the employment allowance will increase from £5,000 to £10,500).	All employers. Review your employment arrangements to determine if any changes and savings could be made e.g. salary sacrifice schemes, use of contractors, outsourcing of non-core functions.
Increase in National Minimum Wage (NMW)	1 April 2025	There are increases to the NMW and National Living Wage, resulting in further employer costs e.g. higher salaries, employer NIC, pension contributions and Apprenticeship Levy.	All employers. Ensure your processes and controls for monitoring and reviewing NMW compliance are robust.
Commencement of Foreign Income and Gain (FIG) regime	6 April 2025	This is a replacement to the existing non-domicile (remittance basis) regime that often applies to overseas employees on assignment to the UK. It will change how affected employee’s overseas income and gains are taxed in the UK, including tax relief on remuneration related to non-UK work duties.	Employers with a globally mobile workforce. Employers may need to adjust relocation packages, consider tax planning strategies, and provide additional support for affected employees navigating the new tax rules.

If you need further advice or information, please contact your local Moore office.