PAYE year-end tasks

The tax year runs from 6 April to 5 April. At the end of each tax year, employers must complete specific tasks to close out the year and prepare for the new one.

Tax year end: 5 April
Final FPS deadline: 19 April (for submissions dated up to 5 April)
P60 deadline: 31 May
P11D deadline: 6 July
Class 1A NIC deadline: 22 July (electronic) or 19 July (cheque)

Before 6 April - Preparation

Apply new tax codes: HMRC sends new codes in February/March
Update payroll software: Ensure new rates and thresholds are loaded
Review employee records: Check addresses, NI numbers, tax codes
Plan final payroll: Schedule processing before 5 April

5 April - Final FPS

Your last FPS of the tax year must:

Include all payments: Up to and including 5 April
Mark as final submission: Tick "Final submission for year" indicator
Include any leavers: With leaving date up to 5 April

Late submission: You have until 19 April to submit the final FPS without penalty.

P60 end of year certificate

Requirements for providing P60 certificates to employees.

A P60 is an annual certificate showing an employees total pay and tax deducted during the tax year. Employers must provide one to every employee on their payroll on 5 April.

Who gets a P60: All employees on your payroll on 5 April (last day of tax year)
Deadline to provide: By 31 May following the tax year end
Format: Paper or electronic (with employee agreement for electronic)
Leavers: Do NOT issue P60 to employees who left before 5 April
Multiple employments: Issue P60 for each PAYE employment with you

Information on P60

Employee details: Name, National Insurance number
Pay in this employment: Total taxable pay in the tax year
Tax deducted: Total income tax deducted
NI contributions: Employees NI deducted and NI category
Student loan deductions: Total student loan deducted (if applicable)
Statutory payments: SSP, SMP, etc. paid
Final tax code: Tax code used at year end

Why employees need P60

Employees use their P60 to:

Complete Self Assessment tax returns
Prove income for mortgage applications
Claim tax refunds from HMRC
Apply for benefits or tax credits

Give employees a P60

By 6 July - P11D returns

If you provided expenses or benefits to employees that were NOT payrolled:

Submit P11D online: For each employee who received benefits
Submit P11D(b): Summary showing Class 1A NIC due
Give employees copy: By 6 July
Pay Class 1A NIC: By 22 July (or 19 July by cheque)

New tax year preparation

Update rates: NMW, SSP, SMP, NI thresholds change each April
Apply tax code changes: New codes effective from 6 April
Claim Employment Allowance: Submit EPS to claim for new year
Check statutory payment rates: New weekly amounts apply

RTI late submission penalties

Penalties for late or non-filing of FPS and EPS submissions.

HMRC charges penalties for late filing of Full Payment Submissions (FPS). Penalties are calculated monthly but issued quarterly.

1-9 employees: £100 per month late
10-49 employees: £200 per month late
50-249 employees: £300 per month late
250+ employees: £400 per month late
De minimis threshold: No penalty if quarterly total under £75
3-day easement: No penalty if FPS submitted within 3 days of payday
First year exemption: New employers not penalised for first 3 months

When penalties are NOT charged

FPS is late but within 3 days of payday (though regular late filing may be challenged)
You are a new employer in your first 3 months
You have a reasonable excuse (appeal required)
You sent an EPS to say no employees were paid that month

Additional charges

Specified charges: If you fail to file and HMRC estimates your liability, you may face a specified charge (estimate based on previous returns). Interest accrues on unpaid amounts from the due date.

What happens if you do not report payroll information on time

Business Context Testing

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Guvnor

PAYE year-end tasks

Before 6 April - Preparation

5 April - Final FPS

By 6 July - P11D returns

New tax year preparation

Compliance Assistant

🧪 Business Context Testing

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Before 6 April - Preparation

5 April - Final FPS

By 6 July - P11D returns

New tax year preparation

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