Abbpay

Year End

Updated 20 hours ago 8 min read

Overview

The Year End module guides you through the annual payroll closing process. Each country has specific year-end tasks, statutory returns, and reporting deadlines. ABBPay provides a task-based workflow to ensure all obligations are met before the tax year closes.

Accessing Year End

Navigate to Payroll > Year End.

Tax Year Selection

Select the tax year you wish to process year-end tasks for. The system defaults to the current tax year.

Country Tax Year Format Example
UK 6 April - 5 April 2025-26
Nigeria 1 January - 31 December 2025
Ireland 1 January - 31 December 2025
Canada 1 January - 31 December 2025

Year-End Process Overview

The year-end process follows a structured workflow:

  1. Review - Verify all payruns for the tax year are complete and accurate
  2. Generate Reports - Produce year-end reports (P11, P60, P11D, etc.)
  3. Submit Returns - File statutory returns with the tax authority
  4. Close Year - Finalise and close the tax year
  5. Prepare New Year - Set up the new tax year with updated rates and thresholds

Global Year-End Tasks

These tasks apply to all countries:

Navigate to Payroll > Year End > Global Tasks.

Task Description
Review All Payruns Ensure all payruns are completed and approved
Verify Employee Records Check all employee details are accurate
Reconcile Pension Contributions Verify pension payments match calculated contributions
Generate Year-End Summary Produce a full-year payroll summary report
Archive Records Archive payroll data for the completed tax year

Year-End Reports

Navigate to Payroll > Year End > Global > Reports.

A summary dashboard showing key year-end metrics and downloadable reports.

UK Year-End Tasks

Navigate to Payroll > Year End (UK view).

P11 - Deductions Working Sheet

The P11 is a record of an employee's pay, tax, and NI for the full tax year.

Field Description
Employee Name Employee details
Total Gross Pay Annual gross pay
Total Tax Deducted Annual PAYE tax
Total NI (Employee) Annual employee NI contributions
Total NI (Employer) Annual employer NI contributions
Student Loan Deductions Annual student loan deductions

Navigate to Payroll > Year End > P11 to view and download P11 records.

To download a P11 for a specific employee: Payroll > Year End > P11 > [Employee].

P60 - End of Year Certificate

The P60 is issued to each employee showing their total pay and deductions for the tax year. Employers must provide P60s to all employees who were employed on 5 April.

Field Description
Employee Details Name, NI number, employee reference
Tax Code Final tax code for the year
Total Pay Taxable pay for the year
Total Tax Income tax deducted
NI Contributions Employee and employer NI
Student Loan Student loan deductions
Pension Contributions Employee pension contributions

Navigate to Payroll > Year End > P60 to generate and download P60 certificates.

P11D - Benefits in Kind

The P11D reports expenses and benefits provided to employees (e.g., company cars, private medical insurance, interest-free loans).

Section Examples
Section A Assets transferred
Section B Payments made on behalf of employee
Section C Vouchers and credit cards
Section D Living accommodation
Section E Mileage allowance payments
Section F Company cars
Section G Car fuel
Section H Interest-free and low-interest loans
Section I Private medical treatment or insurance
Section K Assets placed at employee's disposal
Section L Other items
Section M Qualifying relocation expenses
Section N Employer-provided childcare

Manual P11D Entry

For benefits that cannot be calculated automatically, use the manual P11D entry:

  1. Navigate to Payroll > Year End > Manual P11D.
  2. Click Create to add a new P11D entry.
  3. Complete the benefit details for the employee.
  4. Save and repeat for all relevant employees.
  5. Navigate to Payroll > Year End > Manual P11D > Submit to submit to HMRC.

P46 Car - Company Car Changes

Report company car changes mid-year using the P46 Car form.

Field Description
Employee Employee receiving/returning the car
Car Make & Model Vehicle details
Date Available Date car was made available
Date Withdrawn Date car was withdrawn (if applicable)
List Price Original list price of the vehicle
CO2 Emissions Carbon dioxide emissions (g/km)
Fuel Type Petrol, Diesel, Electric, Hybrid
Private Use Contribution Any contribution by the employee

Manual P46 Car Entry

  1. Navigate to Payroll > Year End > Manual P46 Car.
  2. Click Create to add a new P46 Car entry.
  3. Complete the vehicle and employee details.
  4. Save the entry.
  5. Navigate to Payroll > Year End > Manual P46 Car > Submit to submit to HMRC.

UK Year-End Deadlines

Deadline Date Requirement
Final FPS 19 April Submit final FPS for the tax year
Final EPS 19 April Submit final EPS with year-end declarations
P60 Distribution 31 May Provide P60s to all employees
P11D Submission 6 July Submit P11D forms to HMRC
P11D(b) Submission 6 July Submit P11D(b) return with Class 1A NI

Nigeria Year-End Tasks

Navigate to Payroll > Year End (Nigeria view).

Annual PAYE Return (Form H1)

Field Description
Employee Details Name, TIN, employment dates
Gross Emoluments Total annual gross pay
Tax-Free Allowances Consolidated relief, housing, etc.
Chargeable Income Taxable income after reliefs
Tax Payable Annual PAYE tax
Tax Deducted Total PAYE deducted at source

NRS Submission (from 2026)

Under the Nigeria Tax Act 2025, the National Revenue Service (NRS) replaces FIRS for certain payroll submissions. ABBPay supports both legacy FIRS and new NRS submission formats.

Nigeria Year-End Deadlines

Deadline Date Requirement
Annual PAYE Return 31 January (following year) File Form H1 with relevant tax authority
Monthly PAYE Remittance 10th of following month Monthly PAYE tax payments

Ireland Year-End Tasks

Navigate to Payroll > Year End (Ireland view).

P35 Annual Return

The P35 is the employer's annual return to Revenue, summarising all employees' pay, tax, USC, and PRSI for the year.

Field Description
Employee Details Name, PPS number
Total Pay Gross pay for the year
PAYE Deducted Total income tax deducted
USC Deducted Total Universal Social Charge
Employee PRSI Total employee PRSI contributions
Employer PRSI Total employer PRSI contributions

Ireland Year-End Deadlines

Deadline Date Requirement
P35 Submission 15 February (following year) File P35 with Revenue via ROS
Monthly PAYE Returns 14th of following month Monthly P30 returns

Canada Year-End Tasks

Navigate to Payroll > Year End (Canada view).

T4 - Statement of Remuneration Paid

The T4 slip reports employment income and deductions for each employee.

Field Description
Employee Details Name, SIN, province
Employment Income Total taxable employment income
CPP Contributions Employee CPP/QPP deductions
EI Premiums Employment Insurance premiums
Income Tax Deducted Total federal and provincial tax
RPP Contributions Registered pension plan contributions

T4 Summary

The T4 Summary accompanies the T4 slips and totals all employee figures.

ROE - Record of Employment

The ROE is issued when an employee has an interruption of earnings.

Field Description
Employee Details Name, SIN
Reason for Issuing Shortage of work, leave, dismissal, etc.
First Day Worked Employment start date
Last Day Paid Last day for which the employee was paid
Insurable Hours Total insurable hours
Insurable Earnings Total insurable earnings

Canada Year-End Deadlines

Deadline Date Requirement
T4/T4 Summary Last day of February File with CRA
PD7A Remittance 15th of following month Monthly payroll remittance
ROE 5 calendar days after interruption File electronically with Service Canada

Year-End Workflow Summary

Select Tax Year
        |
Review All Payruns (ensure all complete)
        |
Generate Year-End Reports (P11, P60, P11D, etc.)
        |
Review and Verify Reports
        |
Submit Statutory Returns to Tax Authority
        |
Distribute Employee Certificates (P60, T4, etc.)
        |
Close Tax Year
        |
Prepare New Tax Year
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