Annual PAYE and payroll tasks

Please note: PAYE guidance from HM Revenue & Customs can be found on the GOV.UK website. We provide links to the key information below.

Payroll: annual reporting and tasks
End-of-year tasks, P60 form, report expenses, and benefits, send last Full Payment Submission to HMRC, prepare for a new tax year.

Claim for a refund if you've paid HMRC too much on your PAYE bill
Get a refund if you’ve made an overpayment on your PAYE bill for the current or a previous tax year.

Calculate deductions due on the loan charge
How to calculate the Income Tax, National Insurance and student loan deductions due on the disguised remuneration loan charge.

Get P45, P60, and other forms for your employees
Find out how to get HMRC PAYE forms including P45, P60, starter checklist (which replaced the P46), P11D.

Understanding your employee's tax codes
Understand the letters and numbers in your employee's tax codes; know when to update someone's tax code.