Payroll operations UK-wide

PAYE year-end tasks

What employers must do at the end of the tax year for PAYE compliance.

Guide summary

You must complete your final Full Payment Submission (FPS) by 19 April, give P60s to employees by 31 May, and report benefits by 6 July. Prepare by updating payroll software and applying new tax codes before 6 April. Late filings can lead to monthly penalties of £100 to £400 depending on how many employees you have.

  • Submit final FPS by 19 April marking it as final
  • Give P60 to all employees on payroll by 31 May
  • Report expenses and benefits on P11D by 6 July
  • Pay Class 1A NIC by 22 July (electronic) or 19 July (cheque)
  • Update payroll software with new tax codes before 6 April
  • Check employee records for correct NI numbers and tax codes
  • Plan final payroll to include all payments up to 5 April
  • Penalties for late FPS: £100 to £400 per month
  • No penalty if FPS within 3 days of payday or first 30 days for new employers
  • Do not issue P60 to employees who left before 5 April
On this page

Related guides in Tax & Finance

Pay PAYE to HMRC

How and when to pay your PAYE tax and National Insurance to HMRC.

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.

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