---
title: "Introduction to year end"
slug: "introduction-to-year-end"
updated: 2026-06-10T11:24:59Z
published: 2026-06-10T11:24:59Z
canonical: "help.cintra.co.uk/introduction-to-year-end"
---

> ## Documentation Index
> Fetch the complete documentation index at: https://help.cintra.co.uk/llms.txt
> Use this file to discover all available pages before exploring further.

# Introduction to year end

Year end involves balancing the value paid over to **HMRC** each period. If there are differences between your payment and the **RTI** then **HMRC** will be in contact.

The processes that may be slightly different for year-end and explains the statutory processes to complete the tax year end and open the new year. It includes some tasks that you will need to do for the new year.

## Important dates in the payroll calendar

There are a number of key tasks you must complete in the period around the end of the tax year on **5April**. The key end of year requirement for most employers is to submit their final **Full Payment Submission (FPS)** for the tax year, and where appropriate **Employer Payment Summary (EPS)**, with the final submission indicator set.

### Deadlines at a glance

| Deadline | Task |
| --- | --- |
| **Final Pay Day** | Send your final **FPS** for the last payroll in the tax reference on or before the employee’s last payday of the tax year. Do this for each payroll in your **PAYE** scheme reference. The last deadline for any FPS for the tax year is **19 April**. After this, any submissions must be made as an **End of Year Update (EYU)** via **HMRC** tools. |
| **19 April** | Send your final **EPS** for the year for each **PAYE** scheme you operate. This submission will be marked **Yes** in the **Final Submission for year** option. |
| **31 May** | Give each relevant employee a form **P60** |
| **6 July** | File expenses and benefits annual return (forms **P11D**, and **P11D(b)**) if applicable - give a copy to your employees This is the last date for your form and forms **P11D**, or substitutes. **P11D(b)** to reach your **HMRC** office. |
| **19 July** | **Class 1A NICs** - postal payments must reach your **HMRC Accounts Office** |
| **22 July** | **Class 1A NICs** - cleared electronic payments must reach **HMRC** bank account |

### Year End Process

| **1. Submit your final RTI submissions for the tax year** | The standard pattern of sending a **Full Payment Submission (FPS)** every time you pay your employees continues at the end of the tax year. The only difference is that on your final **EPS** submission there is a declaration which also confirms that this is the final submission for the tax year. Your **RTI** submissions comprise of: - an [FPS](/iq/docs/how-do-i-submit-an-eps-fps-to-hmrc) form which provides **HMRC** with a breakdown of the **PAYE** and **NICs** calculation for each of the employee on each payday. - a form [Employer Payment Summary (EPS**)**](/iq/docs/how-do-i-submit-an-eps-fps-to-hmrc) which enables you to report the amounts of **Statutory Payments Recovered**, **NIC Compensation on Statutory Payments**, **CIS Deductions Suffered** or **NIC Holiday** so that **HMRC** can offset these against the payments you are due to make. |
| --- | --- |
| **2. Give a P60 document to each relevant employee** | You must provide a form [**P60**](/iq/docs/how-do-i-produce-p60s-for-employees), which can be either paper or electronic to each employee who was working for you on the last day of the tax year **(5 April)** and for whom you were required to maintain a payroll record. The **P60** summarises the employee's total pay and deductions for the year. If an employee has had more than one period of employment with you during the tax year, only provide the employee with one **P60** - the **P60** should only be for the period of employment up to and including **5 April**. If an employee asks for another copy, you may issue a duplicate. If you need to make an amendment to the details shown on the original P60, you must give your employee details of the amendment. You can give them a letter showing the amendment or a new **P60** marked **REPLACEMENT**. This replacement **P60** can be provided either on paper or electronically. > [!NOTE] > **Note:** You must give your employees their P60s by 31 May. |
| **3. Complete and file expenses and benefits forms** | You must complete and file either a form **P11D** for any employees to whom you've provided expenses and benefits during the tax year. You must also file a form **P11D(b)** to declare the overall amount of **Class 1A NICs** due on any of the expenses and benefits you've provided. For more information about **P11D** submissions, see [How do I produce P11D submissions for whole pay schemes?](/iq/docs/how-do-i-produce-p11d-submissions-for-whole-pay-schemes) or [How do I produce P11D PDFs for individual employees?](/iq/docs/how-do-i-produce-p11d-pdfs) > [!NOTE] > **Note:** All of these forms must reach HMRC by 6 July. |
| **4. Pay any Class 1A NICs due on expenses and benefits** | You must send **HMRC** any **Class 1A NICs** that are due on the taxable expenses and benefits you've paid or provided. If you're sending payment by post, it must reach your **HMRC Accounts Office** by **19 July**. If you're sending payment by an approved electronic method, your payment must be cleared in **HMRC's** bank account by **22 July**. Interest will be charged on amounts not paid by these dates. Once the year-end return is complete, certain actions are required to progress into the new tax year. For the current **HMRC** important dates go to [http://www.hmrc.gov.uk/employers](http://www.hmrc.gov.uk/employers) |
| **5. Move to new tax year** | Simply move to the **Next Payroll Period** after the last period in the tax year places a payroll in the new tax year. |
| **6. Apply tax code uplifts** | It is possible, arising from budget changes that the HMRC will advise you to make a general uplift of employee tax codes. The uplift notice will detail which suffixes are applicable together with the revised rate. Cintra will advise you of the relevant uplifts that you will need to input. For more information about tax code uplifts, see [How do I create tax code uplifts in Cintra iQ?](/iq/docs/how-do-i-create-tax-code-uplifts-in-cintra-iq) |
| **7. Set up Apprenticeship Levy Allowance** | Within **Cintra iQ**, you can create payment runs to pay tax, employee and employer **NI**, and student loan deductions to **HMRC**. The payment runs are created by the **P32** period. Therefore, if you have more than one payroll under a tax reference, all payments due to **HMRC** are created in one run. As part of this process, the **EPS (Employer Payment Summary )** file is created and submitted to **HMRC**. The **EPS** file displays employer payments that are due such as tax, **NI** etc. For more information, see [How do I allocate apprenticeship levy (AL) allowance to PAYE Schemes?](/iq/docs/how-do-i-allocate-an-apprenticeship-levy-employment-allowance-to-paye-schemes) |
| **8. Claim Employment Allowance** | If you are eligible and want to claim the **£4000** employment allowance, then set to yes and remember to check that the sector is correct. For more information about employment allowance, see [How do I claim employment allowance?](/iq/docs/how-do-i-claim-employment-allowance) |
| **9. Set up Pension Bands** | If you operate **Banded Pension Schemes** for **Salary Related Contributions**, you need to ensure that the **Employee Pension Scheme** contribution sets and rates are created within **Cintra iQ.** For more information, see [How do I create pension bands for employee pension contributions?](/iq/docs/how-do-i-create-pension-bands-for-employee-pension-contributions) |

### HM Revenue & Customs Penalties

Strict penalties are applied should you miss any of the **HMRC** deadlines and interest is also chargeable until your settlement is received. Therefore it is very important that you keep in contact with **HM Revenue & Customs**, particularly if you expect to miss a deadline. For the monthly payment of **Tax** and **NIC**, if the **19th (Cheques)** or **22nd (Electronic payments)** is missed then you will be automatically charged interest at the current rate.

### Small Employer's Relief

Qualifying for Small Employer Relief for **SAP, SMP,** **SPP, SHPL/SHPP,** involves a complete knowledge of the total **National Insurance** liabilities of your organisation. As not all such liabilities may be processed by **Cintra iQ**, **Cintra iQ** itself cannot determine this qualification for you.

To qualify for **Small Employer Relief (SER)**, your annual liability, as an employer, for **National Insurance** must be **£45,000** or less. If you are unsure as to whether this applies to your organisation, please contact your local **HMRC** office. Your regular **Cintra iQ** upgrades will ensure that the correct rates for **Small Employer Relief** are applied, but you must decide whether **Small Employer Relief** is to be applied in any given tax year.

Employers who qualify for **SER** can recover **100%** of the **SMP** that they have paid their employees plus a percentage as compensation. The current rate can be seen in the Statutory Tables.

For more information on SER, see [How do I create small employer relief schemes?](/iq/docs/how-do-i-create-small-employer-relief-schemes)