Under PAYE Modernisation, the following are points to note:

 

• employers no longer provide their employees with a P60 at the end of the year
   
• there is no P35 requirement
   
• 2025 RPNs will be updated in real time until end of 2025
   
• RPNs for 2026 are available in early December 2025

To assist users in completing the tax year and transitioning to 2026 we have compiled a list of frequently asked questions below.

Simply click on a question to access the help topic required: 

• Will my employees receive a P60 this year?

• Do I need to file a P35 annual return this year?

• Do I have a Week 53?

• Can I produce a year end summary?

• I need to make an advance payment to my employees in 2025 for 2026 - what do I need to know?

• Revenue Payroll Notifications and the new tax year - what do I need to know?

• How do I start processing 2026 payroll?

• When will 2026 Thesaurus Payroll Manager be available?

• Will my ROS digital certificate import over to 2026 Thesaurus Payroll Manager?

• Why are my employees on emergency basis at the start of 2026?

• How do I complete the 2025 Tax Year (and week 53, if applicable) and start 2026 tax year?

• I run a fortnightly payroll, one week falls into 2025 and the second week in 2026, do I process these separately in the relevant tax year??

• What are the steps do i need to finalise the 2025 payroll/

• Why is thesaurus payroll 2026 downloading as a 60 day free trial I have already purchased a licence/

• How do I start processing 2026 payroll/