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PAYROLL news
LEGISLATION DAY SPECIAL
NEW
MASTER PAYROLL. STEP BY STEP.
On 21 July 2025, the Government held Legislation Day, or ‘L Day’, which came with a flurry of announcements for payroll professionals to be aware of. See below for a round- up of those things you need to know.
Government announces transformation roadmap The Government has confirmed its plans to transform the tax and customs system, unveiling a comprehensive roadmap which details more than 50 projects aimed at ensuring HM Revenue and Customs (HMRC) becomes a digital-first organisation. You can access the full transformation roadmap here: https://ow.ly/igog50WwNVO.
Making it mandatory for tax advisers to register with HMRC A policy paper (https://ow.ly/ZWQu50Wxjis) and draft legislation (https://ow.ly/8OTb50Wxjj2) have been published which provide details of the plans to make it mandatory for tax advisers to register with HMRC. This follows a 2024 consultation (https://ow.ly/UVPy50Wxjk2) which explored potential options for driving up standards in the tax advice market. This change will take effect from 1 April 2026. Tax advantages of employee car ownership schemes to change From 6 October 2026, changes will be made to employee car ownership schemes, often referred to as ECOS. HMRC has confirmed how benefit in kind rules will be amended so that vehicles provided through ECOS arrangements will be deemed as taxable benefits when made available on restricted terms. To find out more, you can read the draft legislation here: https://ow.ly/hbQ850WxiUb. Other items of interest The other key announcements on the day related to: l umbrella company changes (see the article on page 18 of this issue for more on that or go here: https://ow.ly/qATs50Wxjpp) l the return of The Pensions Commission and review of the state pension age (https:// ow.ly/9Zv050Wxjsq) l closing in on promoters of tax avoidance (https://ow.ly/xHZB50Wxjty) l the Labour Market Enforcement Strategy 2025/26 (https://ow.ly/nM1t50Wxjv3) l enhancing HMRC’s powers to tackle tax advisers who facilitate non-compliance (https:// ow.ly/jQoV50WxjvI).
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Diary dates
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1-5 September
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Last day of tax month 5
5 September
First day of tax month 6
6 September
Last day for submitting an RTI EPS to apply to tax month 5 Deadline for payment of PAYE and NICs etc to HMRC’s Accounts Office by non-electronic method Deadline for payment of PAYE and NICs etc to HMRC’s Accounts Office by electronic method
19 September
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22 September
Last day of tax month 6
5 October
First day of tax month 7
6 October
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7
| Professional in Payroll, Pensions and Reward |
Issue 113 | September 2025
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