UK PAYE Year End Guide 2025–26

As the UK tax year ends on 5 April 2026, employers should start preparing for payroll year-end closing after completing their March monthly payroll. This is a key compliance step, and getting it right ensures your reporting to HMRC is accurate and complete.

Before the year end, you should review whether there are any final, additional, or revised payments to be included up to 5 April. This may include late adjustments, bonuses, corrections, or any payments not yet processed. In some cases (for example, where a Week 53 applies), an additional payroll run may arise at the end of the tax year. Once everything is finalised, the year-end closing submission (Employer Payment Summary – EPS) must be completed. This serves as your final return for the 2025–26 tax year. If you are unsure or there may be PAYE errors , please consult your accountant.

Key Steps for PAYE Year End

1. Year End Closing (Final EPS Submission)
After your final monthly payroll for March is completed (FPS), and any additional final payroll (including where a Week 53 applies) has been processed, you must submit your year-end closing (EPS) to confirm that all payroll reporting for the tax year is complete.

2. P60 Issuance to Employees
Employers must provide a P60 to all employees who are on the payroll as at 5 April 2026. This document summarises total pay and deductions for the year and must be issued by 31 May 2026.

3. Prepare for the New Tax Year (2026–27)
Payroll records must roll forward into the new tax year. Updated rates such as statutory payments (e.g. SMP, SSP) and student loan thresholds may apply.

4. P11D – Expenses and Benefits (if applicable)
If you provide benefits (e.g. company cars, medical insurance), you may need to submit P11D / P11D(b) forms by 6 July 2026. This is a separate process from payroll and will be addressed later.

Important Deadlines

• 5 April 2026 – End of the tax year
• 19 April 2026 – Deadline for final year-end closing submission (EPS)
• 31 May 2026 – Deadline to provide P60s to employees
• 6 July 2026 – Deadline for P11D submissions (if applicable)

Why This Matters

PAYE year-end is more than just a routine filing — it ensures:

• Your payroll records are complete and accurate
• Employees receive correct tax documentation
• You remain compliant with HMRC requirements

Errors or missed deadlines can lead to penalties or complications later.

Need Help with PAYE Year End?

If you are unsure whether your payroll is complete, or how to handle year-end closing, P60s, or P11D reporting — professional support can save time and reduce risk.

We assist businesses with payroll processing, year-end closing, and ongoing compliance, ensuring everything is handled accurately and on time.

Seek Professional Help

If you’re unsure how to handle a payroll correction or PAYE adjustment, speak to your accountant before resubmitting anything. At Elaga Accountancy , our experienced UK tax advisers deal with all types of payroll corrections — from simple pay adjustments to complex multi-year reconciliations. Let us handle your tax matters so you can focus on what you do best — running your business and making money.

Get in touch today and let’s make your payroll smooth, compliant, and stress-free.

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