In this guide
Review the payroll record
Check starters, leavers, tax codes, pay dates, deductions, pension contributions, statutory payments and year-to-date totals. Reconcile payroll reports to the bank and nominal ledger.
Make the final submissions
Send the final Full Payment Submission on or before the last payday of the tax year. Send an Employer Payment Summary where you need to report relevant information, such as statutory payments or a nil payment period. Pay any balance due to HMRC by the usual deadline.
Give employees the right documents
Provide P60s to employees who worked for you on 5 April. Check P11D responsibilities where taxable benefits or expenses do not run through payroll. Keep payroll records for at least three years after the end of the tax year they relate to.
Set up the new tax year
Update payroll software, tax tables, National Insurance settings, statutory payment rates and pension thresholds. From 6 April 2026, eligible employees can receive SSP from the first full day of sickness, regardless of earnings. The 2026–27 weekly rate is the lower of £123.25 or 80% of average weekly earnings.
Official sources
Rates and deadlines can change. Use these links to check a rate, deadline or eligibility rule.
Need help with payroll year end?
We can review the payroll reports, year-end documents and first-payroll settings for the new tax year.
Discuss payroll support