UK payroll year-end: P60, P11D and the final FPS

The UK tax year ends on 5 April, and with it comes a short but important sequence of payroll jobs: a final report to HMRC, P60s to your employees, possibly P11Ds for benefits, and a clean start on new tax codes. None of it is difficult on its own, but the deadlines are firm and they arrive quickly. Here's the year-end process in order, with the dates that matter for the year ending 5 April 2027.

What "year-end" actually involves

UK payroll runs in real time all year, every payday you send HMRC a Full Payment Submission (FPS). Year-end isn't a giant separate return; it's mostly about flagging your last submission as final, handing employees their annual summary, and getting set up correctly for the new year. If you've reported accurately each month, year-end is tidy. If you haven't, it's where the gaps show up, so it's worth a careful check.

If you're new to real-time reporting, our guide to RTI, the FPS and the EPS covers the building blocks.

The final FPS (and EPS)

Your last FPS of the tax year, sent on or before your final payday on or before 5 April, is marked as the final submission for the year. This tells HMRC there are no more payments to report for that year.

If you need to reclaim statutory payments, account for the Apprenticeship Levy, or tell HMRC that no payments were made in a period, you use an Employer Payment Summary (EPS). Send your final report on an EPS instead of an FPS if you forgot to put "Yes" in the final submission field on your last FPS, your software doesn't have that field, you didn't pay anyone in the final pay period of the year, or you sent your final FPS early and then didn't pay anyone for one or more full tax months. An EPS is due by the 19th of the following tax month, so 19 April for the last month of the year. From 20 April you correct the year with an FPS instead. Get the final flag right, it's a common source of HMRC reminders when it's missed.

P60s, by 31 May

A P60 is the end-of-year certificate showing each employee's total pay and the tax and National Insurance deducted over the year. You must give a P60 to every employee who was still working for you on 5 April, and the deadline is 31 May. It can be paper or electronic.

Employees rely on the P60 for mortgage applications, proving their income and their own tax returns, so a late or missing P60 causes real friction, and the deadline is non-negotiable.

P11D, by 6 July

If you provided taxable benefits in kind that weren't taxed through payroll, you report them after year-end on a P11D per employee, plus a P11D(b) declaring the employer's Class 1A National Insurance, charged at 15% for 2026/27. The deadline for both is 6 July, and the Class 1A NIC is payable by 22 July (electronic). We cover this in detail in benefits in kind and P11D explained, including the move to mandatory payrolling of benefits from April 2027.

New tax-year codes and the fresh start

Once the old year is closed, you start the new one (from 6 April) with updated details:

• Carry forward or update tax codes. HMRC sends P9T notices for employees who need a new tax code and a P9X with any general changes for codes ending in L, M or N. Apply them from the first pay run after 5 April.
• Get ready for mandatory payrolling. From 6 April 2027, company cars, car fuel, vans, van fuel and employer-provided medical benefits have to be payrolled. You still file P11Ds for 2026/27 by 6 July 2027.
• Refresh rates and thresholds. National Insurance, the National Minimum/Living Wage, statutory payments and other figures often change on 6 April, your payroll needs the new-year values loaded.
• Reset year-to-date figures. The new year starts each employee's cumulative totals from zero.
• Re-claim Employment Allowance if eligible. It doesn't roll over automatically, you claim it each year.

The 22nd of the month remains the deadline for paying PAYE and National Insurance to HMRC electronically through the year (the 19th if you pay by post).

What overseas employers must do

If you run UK payroll from abroad, typically through a direct payment scheme, the same real-time year-end steps apply to the scheme: the final submission, P60s by 31 May, and the new year's codes and rates. Who does them, and whether Class 1A or Employment Allowance comes into it, depends on the scheme type. On a DPNI the employee is responsible for their own tax and National Insurance, and with no employer's NI there's usually no Class 1A and no Employment Allowance to claim. An NI-only scheme (usual for employers in the EU, the EEA or Switzerland) or a full PAYE scheme does carry employer's NI, so those apply. It's easy to lose track of UK deadlines when you're managing things from a different time zone and calendar, so building the year-end sequence into your routine (or handing it to someone who lives in it) avoids the late-filing penalties that catch out overseas employers most often. Our employer National Insurance guide covers the new-year NI figures you'll need.

For the rest of the tax year month by month, see our UK employer compliance calendar, 2026-27.

Quick FAQ

When are P60s due?
By 31 May to every employee who was employed on 5 April.

When are P11Ds due?
By 6 July, with the Class 1A National Insurance (15% for 2026/27) payable by 22 July electronically.

Is there a separate "annual return"?
No, under real-time reporting, your final FPS (or EPS) marked as final does the job. There's no separate end-of-year return like the old P35.

Do overseas employers have lighter year-end duties?
Not lighter on the deadlines: the final submission, P60s by 31 May and any P11Ds by 6 July are the same. What differs is who's responsible and whether employer-only items such as Class 1A and Employment Allowance apply, which depends on your scheme type (DPNI, DCNI, NI-only or full PAYE).

This guide is general information, not tax or legal advice, and reflects our understanding of the rules as at June 2026. Dates and figures are for the year ending 5 April 2027 (the 2026/27 tax year), please check the current position or get specific advice before acting.