Running a payroll

On or before your employees' payday

Every time you Process your payroll, you need to carry out a few quick tasks:

1. Check your IR Secure Mailbox for any new notifications from HMRC.
2. Record their pay and deductions.
3. Assess your employees for automatic enrolment.
4. Produce employee payslips.
5. Report their pay and deductions to HMRC in a full payment submission (FPS).

In the next tax month

Below you'll find a couple of tasks you'll need to do within the new tax month:

1. Claim any reductions on what you owe HMRC in a employer payment summary (EPS). For example, statutory payments and CIS deductions suffered.
2. Pay HMRC by the 22nd, or 19th if paying by post.

You can view the balance of what you owe in your HMRC online account.

Every year

At the end of each tax year you'll need to send your final year end submission to HMRC, no later than the 19 April. You also need to give your employees a copy of their P60 by 31 May.

If you provide taxable benefits, such as company cars or medical insurance to your employees, you also need to submit a P11D form to HMRC, no later than 6 July, each tax year. 

Tax months and tax year

Tax months run from the 6th of one month to the 5th of the next. A tax year runs from 6 April until 5 April the following year.