Small Business Accountants

Payroll Year-End Checklist – RTI, P60s & Deadlines

The UK payroll year ends on 5 April. Every employer must send a final Real Time Information Full Payment Submission or Employer Payment Summary for the tax year, issue P60 forms to every employee still on payroll by 31 May, file P11D forms for benefits in kind by 6 July, and pay Class 1A National Insurance at 15% by 22 July if paying electronically. Missing any deadline triggers HMRC penalties.

By Jordan Macey MAAT Reviewed by Noor Fiaz Updated 16 Apr 2026 9

Key takeaways

The UK payroll year ends on 5 April each year, and every employer must send a final Full Payment Submission or Employer Payment Summary to HMRC for the tax year.
P60 forms summarising pay and deductions for each employee must be given out by 31 May following the end of the tax year.
P11D forms for taxable benefits in kind are due with HMRC by 6 July, and Class 1A National Insurance at 15% is payable by 22 July if settled electronically.
PAYE Settlement Agreements (PSAs) for one-off benefits are agreed with HMRC by 6 July and paid by 22 October at 15% Class 1B National Insurance.
New tax codes, statutory pay rates, and National Insurance thresholds take effect on the first pay run after 6 April, so payroll software must be updated before that run.

Payroll year end checklist

Every employer in the UK who manages payroll has to deal with the payroll year-end, which runs from April 6 to April 5. This period signifies the end of one financial year and the beginning of another. During this time, employers need to take a close look at their payroll records, report the final figures to HMRC, and hand out specific forms to their employees, such as P60s.

The payroll year-end isn’t just about ticking boxes, it’s about making sure all the numbers match, tax has been deducted correctly, and employees receive the documents they need, like their P60s. HMRC also expects accurate and timely submissions of your final reports, including your final Full Payment Submission (FPS) or Employer Payment Summary (EPS).

If you’re using payroll software, many of these tasks can be a bit easier to manage. Still, it’s ultimately your job to ensure everything is correct.

To assist you in this process, we’ve put together a straightforward and easy-to-follow payroll year-end checklist. It includes everything from your final payroll run to getting ready for the new tax year.

What is HMRC payroll year-end?

The HMRC payroll year-end is that crucial time when employers need to wrap up all payroll activities for the current tax year, which ends on April 5th. After this date, it's essential for employers to finalise their payroll records, send the necessary reports to HMRC, and gear up for the new tax year that starts on April 6th.

This process includes submitting a final Full Payment Submission (FPS) or an Employer Payment Summary (EPS) to HMRC. These reports include the total pay and deductions made over the year. Employers also need to determine if they should submit forms like P11D and P11D(b) for any benefits or expenses provided to their staff.

The payroll year-end helps HMRC match what’s been paid through payroll aligns with what’s been reported. It helps keep everything organised for both the employer and the employee.

Key steps in the payroll year-end process include:

Running your final payroll for the tax year
Sending your last Full Payment Submission (FPS)
Sending an Employer Payment Summary (EPS) if necessary
Distributing P60s to all employees who are still with you on April 5th
Retaining payroll records for at least six years

When is the Payroll Year-End in the UK?

The payroll year-end in the UK happens on April 5th every year. This day signifies the end of the tax year for both employees and employers. From 6 April, a new tax year begins, and employers must complete a number of payroll tasks to wrap up the previous year and prepare for the next.

Key Payroll Year-End Deadlines for 2025

Payroll Year-end Checklist

Wrapping up your payroll at the end of the year involves a few straightforward steps. Here’s how to keep everything organised:

Step 1: Check When Your Payroll Ends

Start by confirming when your final payroll run for the tax year takes place. For most employers, the payroll year wraps up on April 5th. However, if you process payroll weekly, fortnightly, or four-weekly payrolls, and your regular payday falls on April 5th (or April 4th in a leap year), you might need to run an additional payroll referred to as week 53, 54, or 56, depending on your pay cycle.

This doesn’t apply to monthly payrolls, which consistently have 12 months and never need a “month 13.” If you’re on a monthly schedule, you can proceed as usual and run your final payroll for March without any additional steps.

Here’s how the year-end process might differ based on your pay frequency:

Weekly payroll on 5 April – you’ll need to run a week 53 payroll (covering 5 to 11 April).
Two-weekly payroll on 5 April – this becomes week 54 (5 to 18 April).
Four-weekly payroll on 5 April – this becomes week 56 (5 April to 2 May).

If this situation applies to you, make sure to use a week 1 tax code for the affected employees during the extra pay period. This keeps their tax calculations separate and prevents any over-deduction based on cumulative tax figures.

If your payroll date doesn’t land on April 5th or you’re paying employees after that date, you can skip the extra payroll and move on to the next step.

Step 2: Check for Leavers or New Starters

Before you close the year, look over your records for any employees who left during the year. You’ll need to update their details in your payroll system, process their final pay, and issue a P45.

Also, check for any new starters. Make sure to collect their starter information and correct tax code.

Step 3: Process Your Final FPS

Once everything is set, go ahead and run your final payroll and prepare your Full Payment Submission (FPS). This report needs to capture all the payments and deductions for your employees right up to the end of the tax year.

Your payroll software should allow you to mark this as the final FPS for the tax year, which lets HMRC know that you’ve wrapped up your reporting for the year.

Step 4: Submit Your Final FPS to HMRC (Send EPS if Needed)

Make sure to send your final FPS to HMRC on or before the last payday of the tax year. Don’t forget to tick the box indicating that this is your final submission for the year.

If you’ve made any statutory payments, like maternity or sick pay, or if you didn’t pay anyone during a tax month, you might also need to send an Employer Payment Summary (EPS) by April 19.

Step 5: Issue P60s to Employees

A P60 shows each employee's total earnings and tax contributions for the year. It's important to provide a P60 to every employee who is still on your payroll as of April 5th.

Make sure to hand this out by the deadline of May 31st. You can send P60s either in paper form or electronically, but just ensure they adhere to the format set by HMRC.

Step 6: Check & Update Employee Tax Codes

When the new tax year begins on 6 April, you’ll need to apply any updated tax codes provided by HMRC. These updates usually come through as P9X notices.

Make sure to check for any new codes and implement them starting with the first pay run of the new tax year, so your employees are taxed accurately.

Step 7: Prepare for P11D and P11D(b)

If you've provided your employees with any benefits or expenses like company cars or health insurance, which are not previously reported through payroll or a PAYE Settlement Agreement, it's important to report those on a P11D form.

You'll also need to submit a P11D(b) to report and pay Class 1A National Insurance for those benefits.

Remember, the deadline for sending these forms to HMRC is July 6, and the payment for Class 1A NIC is due by July 22.

Following these steps will help you finish your payroll year smoothly and get ready for the new tax year. Keep all records safe, and if you’re using payroll software, check that all reports and documents are saved for future reference.

How Payroll Software Can Help You

Payroll software really simplifies the year-end payroll process, making it faster and more efficient. Rather than tackling everything manually, this software can handle most of the heavy lifting for you, ensuring you keep up with all your tasks and deadlines.

Here are some great features that come with modern payroll software:

Automatic reminders to help you remember important dates like P60 or FPS submissions
RTI (Real Time Information) reporting that sends necessary updates directly to HMRC
Quick P60 generation for all your employees with just a few clicks
Management of leavers and starters, including automatic updates for tax codes
Payslip creation and secure access for employees
End-of-year alerts for the final FPS submission

Some of the top payroll software options available in the UK are:

FreeAgent – perfect for small businesses and comes free with GoForma accounting packages
Xero – a cloud-based solution that’s great for growing teams

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The end of the payroll year can definitely feel hectic, but having a solid payroll year end checklist can really simplify things. By tackling each step in order, from confirming your final payroll date to getting ready for P11Ds, you can avoid those last-minute blunders and lower the chances of facing penalties. Remember, keeping payroll accurate isn’t just about ticking boxes; it’s about supporting your team and fulfilling your responsibilities as an employer.

Here’s a final piece of advice: start early. Give yourself enough time to handle everything properly. And if you find yourself unsure about any part of the process, don’t hesitate to seek professional guidance. A payroll expert can ease the burden and ensure you get it right.

Need Help with Payroll Year-End?

At GoForma, we provide comprehensive payroll services tailored for small businesses, contractors, and freelancers throughout the UK. We take care of everything from payslips and tax submissions to year-end reports and P60s.

You don’t need to worry about missing a deadline or making a mistake. Our dedicated team meticulously checks all the details, ensuring your payroll stays accurate and up to date all year round. Whether you process payroll weekly or monthly, we’ve got your back.

We pride ourselves on offering straightforward, affordable support, no confusing jargon and no hidden fees.

Reach out to a payroll expert today and book your free consultation with GoForma!

Frequently asked questions

When does the UK payroll year end?

The UK payroll year ends on 5 April, matching the tax year. The next tax year starts on 6 April. For the 2025/26 year, payroll year-end is 5 April 2026, with the first new-year pay run from 6 April 2026. Employers must have submitted all Full Payment Submissions and one final EPS by 19 April if no further payments are being made, then follow the P60, P11D, and Class 1A deadlines through the summer.

What is the deadline for issuing P60s?

UK employers must give every employee still on payroll at 5 April a P60 by 31 May. A P60 summarises the employee's total pay, tax, and National Insurance for the tax year, plus student loan deductions if applicable. P60s can be issued electronically with employee consent or on paper. Employees keep their P60 as evidence of earnings and tax for self-assessment, loan applications, and HMRC queries.

When are P11D forms due to HMRC?

P11D forms for taxable benefits in kind must be filed with HMRC by 6 July following the end of the tax year. A separate P11D is submitted for each employee who received reportable benefits. The P11D(b) summary declaration listing the total Class 1A National Insurance due on all benefits for the year is filed alongside. Class 1A National Insurance is paid at 15% from 6 April 2025, up from 13.8% in 2024/25.

What is a PAYE Settlement Agreement?

A PAYE Settlement Agreement, or PSA, lets UK employers pay tax and National Insurance on minor, irregular, or impracticable benefits on behalf of employees. The PSA must be agreed with HMRC by 6 July following the end of the tax year. The resulting tax and 15% Class 1B National Insurance is paid by 22 October if paying electronically. PSAs are popular for occasional staff parties that exceed the £150-per-head annual function exemption.

What happens if I miss a payroll year-end deadline?

Missed or late RTI submissions trigger monthly penalties based on employer size, from £100 for micro-employers up to £400 for large ones. Late P11D or P11D(b) filings cost £100 per 50 employees per month. Late Class 1A National Insurance payment attracts interest plus a 5% penalty at 30 days, with further 5% penalties at 6 and 12 months. Penalties compound quickly so fixing missed deadlines early is essential.

How do I prepare payroll software for the new tax year?

Before the first 6 April pay run, update payroll software so it applies the new tax codes, National Insurance thresholds, statutory pay rates, and Student Loan plan thresholds for the new tax year. Apply any new tax code notices (P6, P9) issued by HMRC. Cloud providers such as Xero, FreeAgent, QuickBooks, and BrightPay usually apply these automatically. Check the first pay run carefully to catch any employees who did not transition cleanly.

Do I need to issue a P60 if the employee left during the tax year?

No. An employee who left during the tax year receives a P45 at the point of leaving and does not need a P60 from that employer. Their P45 records their pay and tax to the leaving date. Only employees still on payroll at 5 April need a P60 from that employer. If a former employee rejoins the same employer before year-end, the employer continues the year's cumulative record and issues a P60 at 5 April.