UK — HMRC: Employer Bulletin (August 2025) — payroll topics incl. P11D/P11D(b), PAYE Settlement Agreements, disputed charges, and Employment Rights Bill implementation

HMRC released its bimonthly Employer Bulletin for August 2025 with reminders and guidance that affect payroll operations: completing P11D/P11D(b) for 2024/25 benefits, PAYE Settlement Agreement (PSA) calculations and payment, handling PAYE disputed charges, and signposts on Employment Rights Bill implementation. (Official guidance bulletin).

Effective Date

• Guidance and reminders current from publication; applies to 2024/25 reporting and upcoming PSA/payment timelines.

Published

• August 20, 2025.

Payroll action

• Review the August Employer Bulletin; validate P11D/P11D(b) submissions and PSA computations, and ensure processes are in place for PSA payment by the statutory deadline.

GOV UK