P60 & P11D Support UK —
Year-End Payroll and Benefits Reporting
Year-end employer support covering P60 preparation and applicable P11D/P11D(b) benefits reporting, with current 2026/27 deadlines and preparation for the phased payrolling changes beginning in April 2027.
Year-End Employer Reporting with Current Rules
P60 and benefits reporting sit at different points in the employer year-end process. Employees on the payroll at 5 April must receive a P60 by 31 May, while applicable benefits and expenses reporting is generally due by 6 July.
A P60 summarises an employee’s taxable pay and deductions for the tax year. It must be provided to employees who are still employed at the end of the tax year, and it can be issued electronically or on paper.
Where taxable benefits are not already handled through an applicable payrolling arrangement, employers may need P11D reporting for employees and P11D(b) reporting for employer Class 1A National Insurance. For 2026/27, the standard Class 1A rate is 15%.
The future regime has changed since the older Britvex copy was written. Mandatory payrolling does not begin in April 2026. Phase 1 is planned for 6 April 2027 for company cars, car fuel, vans, van fuel and employer-provided medical benefits; most other benefits are planned for April 2028, with loans and accommodation subject to separate timing.
Typical Scope
- ✓P60 year-end preparation
- ✓P60 distribution support
- ✓Benefits-in-kind information collection
- ✓P11D preparation where applicable
- ✓P11D(b) employer reporting where applicable
- ✓Class 1A NIC calculation support
- ✓Employee benefit statements where required
- ✓Preparation for phased mandatory payrolling from April 2027
A Controlled Employer Workflow
Close the tax year
Payroll year-end information is reviewed and final RTI reporting is completed.
Prepare P60s
P60 certificates are generated for employees who meet the year-end requirement and supplied by the statutory deadline.
Review benefits
Benefits and expenses are reviewed to determine what has been payrolled and what requires year-end reporting.
Report and pay
Applicable P11D/P11D(b) information is submitted and the Class 1A NIC liability is identified for payment.
What Matters in 2026/27
P60 deadline
Employees who were still employed at 5 April must generally receive their P60 by 31 May.
Benefits deadline
Applicable P11D information, employee copies and P11D(b) reporting are generally due by 6 July.
Class 1A payment
Class 1A NIC is generally due by 22 July when paid electronically, or 19 July by post.
Employer Support Built Around Evidence & Process
Deadline-led process
P60 and benefits deadlines are tracked separately rather than treated as one single filing.
Benefit review
The treatment depends on the benefit, whether it was payrolled and the applicable tax-year rules.
2027 readiness
The employer workflow can be reviewed ahead of the phased mandatory payrolling changes.
Digital coordination
Year-end payroll and benefits documents can be coordinated through the Britvex portal.
Keep Payroll & Compliance Connected
P60 & P11D — Common Questions
When must employees receive a P60?
Employees who are employed at the end of the tax year must generally receive their P60 by 31 May following that tax year.
When are P11D and P11D(b) due?
Applicable P11D and P11D(b) information is generally due to HMRC by 6 July after the end of the tax year, and employees must also receive the relevant benefit information by that date.
When is Class 1A National Insurance due?
Class 1A NIC is generally due by 22 July if paid electronically or by 19 July if paid by cheque.
Is mandatory payrolling of benefits already in force in 2026?
No. HMRC’s phased mandatory payrolling regime is planned to begin from 6 April 2027 for certain benefits, with most other benefits following from April 2028.
Will P11Ds disappear completely from April 2027?
No. The transition is phased and HMRC has confirmed that some benefits and exception cases will continue to use year-end reporting arrangements for a period.
Prepare the Employer Year End Properly
Arrange a consultation to review your P60, benefits, P11D/P11D(b), Class 1A NIC and 2027 payrolling-readiness position.