This is a checklist for small UK employers who run their own payroll, in the order the tasks fall. The 2026/27 tax year ends on Monday 5 April 2027 and the new one starts on Tuesday 6 April 2027. Tick each item off as you go; the dates come from GOV.UK.
Payroll year-end dates at a glance
| Task | Deadline |
|---|---|
| Send the final FPS of 2026/27 | On or before your last payday of the tax year |
| Tax year ends | Mon 5 April 2027 |
| New tax year starts; update records and software | From Tue 6 April 2027 |
| Correct the final FPS with an additional FPS | By Mon 19 April 2027 |
| Pay PAYE for tax month 12 (6 March to 5 April) | Thu 22 April 2027 (19 April by post) |
| Give P60s to everyone employed on 5 April 2027 | Mon 31 May 2027 |
| Report expenses and benefits (P11D and P11D(b)) and give employees a copy | Tue 6 July 2027 |
| Pay Class 1A National Insurance on benefits | Thu 22 July 2027 (19 July by post) |
Before 5 April 2027: the final FPS
- Check each employee's year-to-date pay, tax and National Insurance before the last pay run of the year.
- Send the final Full Payment Submission on or before the last payday of the tax year and put Yes in the Final submission for year field, if your software has one.
- If you run more than one payroll under the same PAYE reference, for example weekly and monthly, include the year-end information in the last report you send.
- If you pay weekly, fortnightly or four-weekly, check whether a week 53 payment applies; your software works it out and sets the tax week number to 53, 54 or 56.
- Send an EPS instead of the final FPS if you forgot the final-submission flag, your software doesn't have it, or you paid nobody in the last pay period.
In April 2027: corrections and the last payment
- Found a mistake in pay or deductions on the final FPS? By 19 April 2027, send an additional FPS with the corrected year-to-date figures and 0 in Pay in this period. After 19 April, send an FPS with the correct year-to-date amounts.
- Pay the PAYE bill for tax month 12 by 22 April 2027, or by 19 April if a cheque goes by post. Quarterly payers pay the January to April quarter on the same date.
- If you paid nobody in a tax month, make sure an EPS told HMRC by the 19th of the following month.
Our post on PAYE payment dates lists every monthly deadline for 2026/27 and what to do when the 22nd falls at a weekend.
From 6 April 2027: set up the new tax year
- Prepare a payroll record for each employee working for you on 6 April 2027.
- Apply the tax code changes HMRC sends: a P9T for each employee who needs a new code, and a P9X with general changes for codes ending in L, M or N.
- Update your payroll software so it uses the 2027/28 rates and thresholds for income tax, National Insurance and student loans. If you use HMRC's Basic PAYE Tools, versions from 14.2.14330.88 update themselves; older versions must be reinstalled.
- Check the new National Minimum Wage rates, which change on 1 April each year, against everyone's hourly pay.
- Use new starters' P45s, or a starter checklist, to set their tax codes.
When HMRC publishes its rates and thresholds for employers 2027 to 2028, use those figures, not the 2026/27 ones, for pay dates from 6 April 2027.
By 31 May 2027: P60s
Give a P60 to every employee on your payroll who was working for you on 5 April 2027, on paper or electronically, by 31 May 2027. Someone who left during the year had a P45 instead. If a P60 is wrong, give a replacement marked as one, or a letter confirming the change. Our post on when employees get their P60 covers late and lost P60s.
By 6 July 2027: expenses and benefits
If you gave employees or directors taxable expenses or benefits, such as a company car or health insurance, and didn't payroll them, report them to HMRC by 6 July 2027 and give each employee a copy of the information by the same date. You also report the total Class 1A National Insurance owed and pay it by 22 July 2027 (19 July by cheque). GOV.UK says a late P11D(b) costs £100 per 50 employees for each month or part month it is late.
If you payroll benefits, the tax goes through each pay run and you don't report them employee by employee at year end.
Records to keep
Keep the year's payroll records, including each payslip and the final FPS, so you can answer questions or issue a duplicate P60. From 6 April 2026, GOV.UK also requires records of annual leave and holiday pay to be kept for at least 6 years.
Where PayDocs fits
PayDocs doesn't send FPS or EPS returns; your payroll software or Basic PAYE Tools does. Where it helps at year end is the paperwork employees receive: the P60 generator lays out a substitute P60 for 2026/27 from your payroll figures, and the payslip generator covers the final pay run. PayDocs works out PAYE income tax, National Insurance and supported deductions for 2026/27 pay dates. You preview free before you pay.
This is general information about UK rules for the 2026/27 tax year, as published on 8 October 2026. It is not tax or legal advice.
Questions
When is the final FPS due for 2026/27?
On or before your employees' last payday of the tax year, which ends on 5 April 2027. Mark it as the final submission for the year if your payroll software has that field.
When do P60s have to be given for 2026/27?
By 31 May 2027, to every employee working for you on 5 April 2027. They can be paper or electronic.
What if I find a mistake in the final FPS?
By 19 April 2027, send an additional FPS with corrected year-to-date figures and 0 in Pay in this period. After 19 April, send an FPS with the correct year-to-date amounts.
When are P11Ds due?
Expenses and benefits for 2026/27 must be reported by 6 July 2027, with a copy to each employee, and any Class 1A National Insurance paid by 22 July 2027, or 19 July by cheque.
Do I need to change tax codes in April?
Yes. From 6 April 2027 apply the P9T notices HMRC sends for individual employees and the P9X general changes for codes ending in L, M or N, and update your payroll software.
Sources
- GOV.UK: Payroll, annual reporting and tasks
- GOV.UK: Payroll annual reporting, send your final payroll report
- GOV.UK: Payroll annual reporting, update employee payroll records
- GOV.UK: Payroll annual reporting, give employees a P60
- GOV.UK: Expenses and benefits for employers, deadlines
- GOV.UK: Pay employers' PAYE
- GOV.UK: Holiday entitlement, holiday pay
Sources checked 8 October 2026. This article explains how pay documents work; it is not tax or legal advice.
