Employees should be issued with form P60 by 31 May 2017. Please impress upon them the importance of keeping a copy of this form, perhaps along with the last payslip as a backup document. This is assuming that the last payslip shows cumulative pay and tax in agreement with the P60.

If employees have children going to university for the first time, then the deadline for student loan applications is also the end of May. They may appreciate it if you give them the P60 straight away if you haven’t done it already.