Tax news in brief

As reported by ICAEW

Highlights from the broader tax news for the week ending 28 October 2025, including: a reminder for employers that the November 2025 payment deadline falls on a weekend; and improved HMRC guidance to help with compliance checks.

November payment deadline for employers

The electronic payment deadline for pay as you earn (PAYE) in November 2025 falls on Saturday, 22 November. HMRC has published guidance reminding employers that:

• they need to have funds cleared into HMRC's account by 21 November 2025, unless they are able to arrange a Faster Payment; and

• they should check their bank or building society's single transaction daily value limits and cut-off times well in advance of making the payment.

  
  

Improved HMRC guidance on compliance checks

HMRC says that it has improved its online tool for compliance checks, which was launched earlier this year, so that taxpayers “enjoy a more tailored experience, so they only see guidance that’s relevant to their needs”.Learn more about the improvements

Correct address for HMRC bereavement services

Since June 2025, HMRC’s bereavement service has had its own dedicated postal address, with the postcode BX9 2BS. However, HMRC says that it is still receiving correspondence to the previous address, with the postcode BX9 1AS, and that this is causing delays. HMRC is asking firms to update their records to ensure that bereavement-related correspondence is sent to the new address.