UK Payroll Year-End Checklist 2025

The UK payroll year-end runs from 6 April to 5 April. Getting it right means closing the year cleanly, issuing the right documents on time, and starting the new year with correct employee data. Here is the checklist.

Before 5 April: ensure all payroll data is finalised for the year — no pending changes, no outstanding corrections. Check that every employee's year-to-date figures are accurate. Process any final statutory payments — SMP, SSP, SPP — that fall in the last period. Submit your final FPS and, if applicable, an Earlier Year Update (EYU) or amended FPS for any corrections.

After 6 April: issue P60s to all employees still on payroll as at 5 April by 31 May. Submit P11D forms (or confirm that benefits have been fully payrolled) by 6 July. Update National Minimum Wage rates in your payroll for employees affected by the April increase. Update tax bands, NI thresholds, and pension contribution minimums for the new tax year. In Mellow, year-end is guided — the platform flags each action as due and confirms when it is complete.