The end of the tax year always comes sooner than you think. But no need to panic - here's a comprehensive guide on finishing the tax year strong.
Before you begin
Below are some important dates to remember when it comes to taxes:
- 5 April - End of tax year
- 6 April - Beginning of following tax year
- 19 April - End of tax year filing deadline
- 31 May - Deadline to send employees P60s
- 6 July - Deadline to report benefits through P11D(b)s
End of tax year checklist
Notes:
- Once your final FPS and EPS are sent you will not be able to make corrections in UK Payroll.
- Once your P11Ds are submitted, you will not be able to make corrections in UK Payroll. Instead, submit your corrections directly to HMRC. To learn more, see HMRC guidance.
| Task | Deadline | Next steps | Notes |
| Calculate National Insurance contributions for Directors | 5 April | UK Payroll will calculate this automatically on your behalf. | See National Insurance for company directors. |
| Submit final FPS | March payday; 19 April for any corrections | UK Payroll will submit this automatically on your behalf. | This FPS will have an indicator that it is the final submission for the year, which notifies HMRC that no more files need to be sent. |
| Submit final EPS | 19 April | UK Payroll will submit this automatically on your behalf on 14 April. | The EPS needs to be submitted if there are any payments to be recovered, such as statutory payments or apprenticeship levy. It is submitted with an indication that it is the final submission of the year. |
| Send P60s to employees | 31 May | You must trigger sending P60s through UK Payroll. | For more information, see Send P60s. |
| Submit P11Ds and P11D(b)s | 6 July | You must trigger submission through UK Payroll. |
For more information, see Submit your P11D/P11D(b). |
| Pay Class 1A National Insurance |
- 19th July if paying by cheque - 22nd July if paying electronically |
You must make this payment outside of UK Payroll. | |
| If you have a PAYE Settlement Agreement: Pay tax and Class 1B National Insurance |
- 19 October if paying by cheque - 22 October if paying electronically |
You must make this payment outside of UK Payroll. | |
| Make PAYE payment |
- 19th of the following tax month if paying by cheque - 22nd of the following tax month if paying electronically |
- If you use automated payments, UK Payroll will pay this automatically on 18 April. - If you don't use automated payments, you will have to pay outside of UK Payroll. |
|
| If payrolling: Pay PAYE tax or Class 1 National Insurance | Monthly payroll | You must make this payment outside of UK Payroll. |
Set up your new tax year
| Task | Next steps | Notes |
| Check your PAYE Settlement Agreement (PSA) | You must review your PSA outside of UK Payroll. | |
| Check the National Minimum and Living Wages | You must review this outside of UK Payroll. | |
| Check for tax code changes | UK Payroll will update tax code changes automatically. | |
| Check rates and thresholds | UK Payroll will update rates and thresholds for the new tax year automatically. | |
| Check if you're eligible for Employment Allowance | You must review this outside of UK Payroll and update UK Payroll accordingly. | If you qualify, you can enable this by going to Settings > Allowances > Employment Allowance. |
| Split the Apprenticeship Levy Allowance | You must review this outside of UK Payroll and update UK Payroll accordingly. | See Set up Apprenticeship Levy if you qualify. |