Payroll operations

PAYE year-end tasks

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

UK-wide
Guide summary

At tax year end, employers must submit final payroll reports, provide P60s to employees, and report benefits. Deadlines apply: 19 April for final FPS, 31 May for P60s, and 6 July for P11Ds.

  • Submit final FPS by 19 April (covers payments up to 5 April)
  • Provide P60 to all employees on payroll on 5 April by 31 May
  • Submit P11D for benefits by 6 July (electronic) and pay Class 1A NIC by 22 July
  • Update payroll software with new tax codes by 6 April
  • Tick 'Final submission' box on last FPS of tax year
  • Penalties apply for late FPS: £100-£400/month based on company size
  • New employers exempt from penalties for first 3 months
On this page
UK-wide

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