What are the payroll annual reporting obligations?
27 January 2026
As we move into 2026, it is not long until the current 2025-26 tax year comes to an end, and there are a number of payroll annual reporting obligations that must be completed. This includes sending a final PAYE submission for the tax year. The final Full Payment Submission (FPS) needs to be submitted on or before your employees’ final payday for the 2025–26 tax year.
It is also important that employers remember to provide employees with a copy of their P60 form by 31 May 2026. A P60 must be given to all employees that are on the payroll on the last day of the tax year, 5 April 2026.
The P60 is a statement issued to employees after the end of each tax year that summarises their salary and the amount of tax they have paid for that employment. Employers can provide the P60 form on paper or electronically. Employees should ensure they keep their P60s in a safe place as it is an important record of the amount of tax paid.
In addition, a P60 is required in order that an employee can prove how much tax they have paid on their salary, e.g.:
• to claim back overpaid tax;
• to apply for tax credits;
• as proof of income if applying for a loan or a mortgage.
If the P60 is not required for a self-assessment tax return it should be retained for at least 22 months after the end of the tax year. If you file returns under self-assessment then the P60 should be retained for at least 5 years after the filing deadline.
Employees who have left their employment during the tax year do not receive a P60 from their employer, as the same information will be on their P45.
The deadline for reporting any Class 1A National Insurance contributions and submitting P11D and P11D(b) forms to HMRC for the tax year ending 5 April 2026 is 6 July 2026.
How Moore UK can help
Payroll year-end can be a demanding time for employers, with multiple deadlines and reporting requirements to manage. Moore UK supports businesses with end-of-year payroll processing, PAYE submissions, employee documentation and P11D compliance, helping to reduce risk and ensure deadlines are met.
If you would like support with your 2025–26 payroll year-end obligations, or would like to review your payroll processes ahead of the new tax year, our team would be happy to help.
Contact Moore UK below to discuss payroll year-end support.