For all our clients, we have now closed down last year’s payroll with a final Employer Payment Summary and have sent P60s for all employees.
We have started doing this year’s payroll and all our clients have had at least one payslip which is in a new colour for the new tax year. We have just put in the Employment Allowance claims (or non-claims) for everybody.
We are now turning our attention to the P11D returns, which need to be submitted by July 6th. We will prioritise any client employer with a credit balance on their PAYE account, which can fund any P11D Class 1A contributions that may be actually due. After that we can claim the refunds, usually by asking for a transfer to credit the corporation tax account, which is the point of prioritising them.