Following the processing of the August payroll, a review of the payroll control account balances should be performed. Full guidance on the review is included within the Year End guidance.
Please note, only process cashbook journals for the payments that have been made from the bank account on or before the 31st August e.g. net pay.
Do not process journals for the payovers that will be debited from the bank in September e.g. payments to HMRC, pension providers and other 3rd parties. These are liabilities at the year end and will need to show on the balance sheet.