Get ready for the new tax year

Access the link below to view a recorded webinar that guides you through preparing for the new tax year.

1. Check employees' tax codes >

View employee tax codes:

Select Employees.
Select the name of the employee you want to check.
Under the Current Tax Details section, you will see the tax code for the employee.
Repeat these steps for any employee you need to check.

Access your online coding notices:

Select PAYE Online for employers website (opens in a new window).
Sign in with your PAYE Online for employers credentials.
From the Business tax account home page, select Messages. Select PAYE for employers messages.
Select View your Tax Code Notices.
From the ‘Tax Year’ drop down box select the new tax year (2024 to 2025).

If you are unsure of the correct tax code for any of your employees, contact HMRC.

If HMRC sent you a P9 (T) notice for individuals:

You must change the tax code on their employee record yourself
Don't apply the tax code change until you are ready to process the pay run where it takes effect.

Update an employee's tax code (opens in a new window).

2. Update your employees' tax codes >

When processing the first pay run of the new tax year, a window displays the current and updated tax codes for employees. Confirm any changes, then continue processing your payroll as usual.

For the 2024/2025 tax year, the personal allowance and emergency tax code remain the same at £12,570 and 1257L.

3. Employment allowance and small employers' relief >

In the 2024/2025 tax year, the employment allowance for eligible employers remains at £5,000. This reduces your yearly Employers National Insurance liability.

Small employers' relief reclaims depend on whether you’re classed as a small employer or not.

If you're a small employer:

You can reclaim 100% of the payment, plus an extra 3% relief.

If you're not a small employer:

You can still reclaim 92%.

If you're eligible, you need to submit a new claim.

You can do this when you record your P32 payment to HMRC and submit your first EPS in the new tax year.

For information on doing that, read our article Small Employers' Relief.

TIP: If you're unsure if you're eligible contact HMRC.