End of tax year payroll procedures

As the 2021/22 tax year has now ended, employers need to carry out the following end of year procedures:

· Provide your employees with their P60 annual summaries by 31 May 2022;

· Prepare forms P11D for employees’ expenses and benefits by 5 July 2022;

· Update your employees’ payroll data for 2022/23, in particular their new tax codes; and

· Update your payroll software for 2022/23 if you haven’t already done so.

Here is a link to the HMRC guidance: Payroll: annual reporting and tasks: Overview – GOV.UK (www.gov.uk).

Please talk to us about your payroll if you need help