Payroll 2015 Year end submissions

Please remember that you need to complete and submit the End of Year Declarations to HMRC by 19th April 2015, please ensure that you have updated all leavers and submitted your final Full Payment Submission and Employment Payment Submission before completing this.

You also need to generate P60's for all existing employees and distribute these by 31st May 2015.

Changes from 6th April 2015

There are some changes from April 2015 that you need to be made aware of:

  1. Employment Allowance of £2,000, which will be off-set against your annual Employer’s National Insurance payments, continues.

  2. Personal allowances will increase to £10,600 per annum.  The basic tax code will be 1060L and the emergency tax code will be 1060L W1/M1.

  3. Shared Parental Leave and Pay is available to eligible parents of babies due on or after 5th April 2015.

  4. Currently HMRC only accept and update employee addresses from employers on their Full Payment Submissions (FPS) in respect of their new employees.  With effect from April 2015 HMRC will also process changes to employee’s addresses for existing employees when they identify that a new address has been included on an FPS.

  5. Employers will no longer be required to pay employers national insurance contributions (on earnings paid up to the upper earnings limit (UEL)) to any employee under the age of 21.  You will need to update these employees for the new National Insurance category – see  For the majority this will be Category M.