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 2026.

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). If you have an EPS to send for the final period, that can carry the final-submission indicator 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, tax credits 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 issues P9 code notices for changes; standard codes are uplifted where the Personal Allowance changes. Apply them from the first pay run of the new year.
• 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 DPNI scheme — the year-end obligations are exactly the same as for a UK employer. You still mark your final submission, issue P60s by 31 May, deal with any P11Ds by 6 July, and start the new year on the right codes and rates. 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.

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?
No. A UK payroll run from overseas has the same year-end obligations and deadlines as any UK employer.

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 2026 year-end and 2026/27 tax year — please check the current position or get specific advice before acting.