The payroll year ends on 5th April. If you are an employer running payroll you need to report to HMRC on the previous tax year and give your employees a P60. You must send your final Full Payment Submission (FPS) on or before your employees' last payday of the tax year. Remember to put 'Yes' in the 'Final Submission for year' field (if available) in your payroll software.
If you run more than one payroll under the same PAYE scheme reference (for example for employees you pay weekly and monthly), include the end-of-year information in your last report.
You should send your final report as an Employer Payment Summary (EPS) instead of an FPS if any of the following apply:
you forgot to put 'Yes' in the 'Final submission for year' field in your last FPS of your payroll software does not have a 'Final submission for year' field.
you did not pay anyone in the final pay period for the tax year
you sent your final FPS early and you did not pay anyone for one or more full tax months in the last tax year.
If you pay your employees weekly, fortnightly or every 4 weeks you may need to make a 'week 53'payment in your final FPS of the year. Your payroll software will work out 'week 53' payments for you. In the 'Tax week number' field of your FPS put '53' if you pay your employees weekly, '54' if you pay them fortnightly or '56' if you pay them every 4 weeks. HMRC will send a P800 form to any employees who owe tax following a 'week 53' payment.
You must give a P60 to all employees on your payroll who are working for you on the last day of the tax year (5th April) The P60 summarises their total pay and deductions of the year. The deadline for issuing a P60 is the 31st May.
For more help with payroll year end and preparing for the new tax year visit Gov.UK Payroll Annual Reporting