Payroll Bulletin Q3 2025

As we enter the third quarter of 2025, payroll professionals across the UK and Crown Dependencies should be aware of the latest deadlines, updates and responsibilities. Here is a summary of the current developments by region.

As your trusted payroll adviser, we have prepared a summary of key changes affecting payroll by jurisdiction. These highlights are not exhaustive, so please get in touch if you need further details at payroll@offshoregroup.gg.

Payroll Updates - UK

The third quarter of 2025 marks the beginning of the UK Tax Year, bringing the following key changes:

• P11D forms must be submitted by 6 July 2025, with Class 1A National Insurance payments due by 22 July. When paying HMRC, the 13-character Accounts Office reference should be followed immediately by “2513” to indicate the correct tax year and contribution type.
  

• The introduction of mandatory payroll of benefits has been delayed until April 2027, giving employers more time to prepare.
  

• Employers can use postponement rules to delay pension auto-enrolment assessments for temporary or seasonal staff employed for less than three months.
  

• ERS (Employment Related Securities) returns, including nil returns, must be submitted by 6 July 2025 for all registered schemes under the PAYE system.
  

Payroll Updates - Isle of Man

There are no new updates to payroll legislation in the Isle of Man this quarter. All guidance remains as outlined at the start of the 2025/2026 tax year.

Payroll Updates - Guernsey

• From 1 July 2025, all employers with 2 to 5 employees must have a secondary pension scheme in place, regardless of whether staff have opted out – a scheme must still be established.

  
  

• The Revenue Service has revised its anti-avoidance rules, removing the ability to repay non-commercial shareholder loans ahead of untaxed income. These repayments will now be treated as distributions, which may affect how shareholder remuneration is taxed.

Payroll Updates - Jersey

There have been no changes to Jersey payroll since the start of the 2025 calendar year. The existing framework remains in effect for Q3 2025.

For further details on how these updates may impact your business, please reach out to our team at payroll@offshoregroup.gg. We are here to help you navigate these changes and ensure compliance with evolving payroll regulations.