7 March 2024 – PAYE Employer Reconciliation BRS for the 2025 tax year was published.
The changes include:
- New source code (3926) for the Withdrawal from a Retirement Fund from the Savings Component/Pot
- Amendment of descriptions and/or validation rules for:
- Unclaimed benefits (source code 3909)
- Certificate Number (source code 3010)
- Directive Number (source code 3230)
- Directive Income Source Code (source code 3232)
- Transfer of Unclaimed Benefits (source code 3923)
- NED Directors / Audit Committee Member Fees (source code 3620/3670)
The submission dates:
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- Interim: 16 September – 31 October 2024
- Annual: 1 April – 31 May 2025
