Tax season brings paperwork stress for millions of UK employees. One document matters more than most: your P60 form. Understanding what a P60 is and why you need it saves hassle with HMRC, benefit claims, and mortgage applications.
Here’s a complete guide to P60 forms in the UK.
What does P60 mean?
A P60 is your official summary of earnings and tax paid during a complete tax year, proving exactly what you earned and what went to HMRC.
The P60 (End of Year Certificate) is a tax document issued by your employer showing your total pay and deductions for a tax year running from April 6 to April 5.
Key Facts:
- Issued by your employer, not HMRC
- Covers one complete tax year only
- Shows gross pay, tax paid, and National Insurance contributions
- Legal requirement for all employees on PAYE
- Cannot be issued before the tax year ends on April 5
Who Receives A P60:
Every employee on your company’s payroll on April 5 gets a P60. This includes full-time, part-time, and zero-hour contract workers.
If you left employment before April 5, you will receive a P45 instead of a P60.
Legal Status:
Employers must provide P60S by May 31 following the tax year end. Failure to issue P60S breaches PAYE regulations and risks penalties.
Your P60 serves as official proof of your annual earnings and tax contributions, making it essential for various financial and administrative purposes.
What Information Does a P60 Form Include?
P60 forms contain specific details about your employment income and tax for the complete tax year.
Personal Details:
- Your full name
- National Insurance number
- Tax code used during the year
- Employer name and PAYE reference
Financial Information:
- Total pay for the tax year (gross income before deductions)
- Total Income Tax deducted through PAYE
- Total National Insurance contributions (employee’s portion)
- Total Student Loan repayments (if applicable)
- Pension contributions deducted
Tax Year Covered:
The specific tax year dates (April 6 to April 5) appear clearly on the form.
Additional Information:
Some P60S show:
- Statutory payments received (maternity, paternity, sick pay)
- Payrolled benefits if processed through PAYE
- Tax code changes during the year
What P60 Doesn’t Show:
P60S don’t include:
- Monthly or weekly payment breakdowns
- Expenses claimed
- Benefits in kind are reported separately on P11D
- Multiple employments (each employer issues a separate P60S)
This comprehensive information makes P60S your most important annual tax document for proving income and tax compliance.
When Do You Receive Your P60?
Employers must issue P60 forms within strict timeframes set by HMRC regulations.
Legal Deadline:
Employers must provide P60S by May 31 following the tax year end on April 5.
For the 2025/26 tax year ending April 5, 2026, P60S must arrive by May 31, 2026.
Typical Timing:
Most employers issue P60S in late April or early May. Larger companies with complex payroll systems sometimes take until mid-May.
Delivery Methods:
Paper P60S: Posted to your home address or handed out at work.
Electronic P60S: Emailed as secure PDFs or accessible through employee self-service portals. Legally equivalent to paper versions.
You must receive access to view, download, and print electronic P60S. Employers can’t simply post them on internal systems without ensuring accessibility.
Multiple Employments:
Working multiple jobs means receiving separate P60S from each employer. Each covers only that specific employment.
What If May 31 Passes:
Contact your employer’s payroll department immediately if your P60 hasn’t arrived by early June. They’re legally obligated to provide it.
Keeping track of P60 deadlines ensures you receive this essential document when needed for tax returns, benefits, or financial applications.
Why Is Your P60 Important?
P60 forms serve critical purposes beyond simple record-keeping, you’ll need yours for various financial and administrative situations.
- Proving Your Income: Mortgage applications, rental agreements, and loan applications require income proof. P60S provides official verification that lenders trust.
- Claiming Tax Refunds: Overpaid tax? Your P60 shows exactly what you’ve paid, forming the basis of refund claims to HMRC.
- Self-Assessment Tax Returns: Self-employed people with employed income need P60 figures for accurate tax return completion. The document provides employment income details HMRC requires.
- Benefit and Tax Credit Claims: Universal Credit, Tax Credits, and other benefits calculate entitlement based on annual income. P60S proves your earnings officially.
- Pension Contributions Verification: Checking your State Pension forecast requires National Insurance contribution records. P60S confirms your NI payments for each tax year.
- Checking Tax Code Accuracy: Comparing P60 figures against what you should have paid identifies tax code errors. Spotting mistakes early triggers corrections and potential refunds.
- Employment History Records: P60S creates an official employment and income history. Keep them for at least six years as proof of your career earnings.
- Visa and Immigration Applications: UK visa applications and residency requirements often demand income proof. P60S satisfy these requirements as official government-recognised documents.
The importance of P60S extends far beyond tax compliance, they’re essential documents for major life events and financial decisions.
P60 vs P45: What’s the Difference?
P60 and P45 forms both relate to employment and tax, but serve completely different purposes and are issued at different times.
P60 – End of Year Certificate:
- Issued annually if employed on April 5
- Covers the complete tax year (April 6 to April 5)
- Shows total annual earnings and tax paid
- Received from your employer by May 31
- One P60 per employer per tax year
P45 – Details of Employee Leaving Work:
- Issued when you leave employment
- Shows earnings and tax from April 6 (or start date) until the leaving date
- Issued immediately upon leaving, not at the tax year’s end
- Required by your next employer to set the correct tax code
- Four-part form with sections for employee, new employer, and HMRC
Key Differences Summarised:
| Feature | P60 | P45 |
| When issued | End of tax year | When leaving a job |
| Who receives | Employed on April 5 | Anyone leaving employment |
| Covers period | Full tax year | April 6 to the leaving date |
| Purpose | Annual income proof | Transfer between employers |
| Legal deadline | May 31 | Immediately on leaving |
Which Form Do You Need:
You receive a P60 if you’re still employed on April 5. You receive a P45 when leaving a job.
If you leave employment in March and start a new job in April, you get a P45 from your old employer and eventually a P60 from your new employer the following May.
Understanding these differences prevents confusion when dealing with employment documentation and ensures you have the right form for your situation.
What to Do If You’ve Lost Your P60 or Haven’t Received It
Missing P60S causes stress when you need them urgently. Here’s how to resolve the situation quickly.
If You Haven’t Received Your P60:
- Contact Your Employer First: Payroll departments should provide P60S by May 31. If June arrives without yours, email or call payroll immediately. Most employers reissue P60S quickly once reminded. Genuine mistakes happen, especially in larger organisations processing thousands of forms.
- Check Electronic Delivery: Your P60 might be sitting in an employee portal or sent to an old email address. Verify where your employer sends electronic documents.
If You’ve Lost Your P60:
- Request A Replacement From Your Employer: Payroll departments keep digital records and can reissue P60S easily. Most provide replacements within days. There’s no legal limit on how many times you can request copies. Employers should accommodate reasonable requests.
- HMRC cannot provide P60S: Only your employer issues P60S. HMRC holds tax records but doesn’t replace lost forms directly.
- Alternative Documentation: If your employer has closed or you cannot contact them.
- Employment Payment Summary: Request this from HMRC, showing your income and tax for specific tax years. Not identical to P60s, but serves similar purposes for many applications. Call HMRC on 0300 200 3300 or access your Personal Tax Account online to view employment income records.
- Payslips as Temporary Proof: If you need immediate income proof before receiving a P60 replacement, payslips covering April to March provide similar information, though less formal.
Acting promptly when P60S go missing ensures you have essential documentation when mortgage lenders, benefit offices, or HMRC require it.
What to Do If There’s an Error on Your P60
Mistakes on P60 forms happen, incorrect figures can affect tax refunds, benefit claims, and financial applications significantly.
Common P60 Errors:
- Wrong National Insurance number
- Incorrect tax code listed
- Understated or overstated income figures
- Missing deductions (tax, NI, student loans)
- Wrong tax year dates
Immediate Steps:
Contact Your Employer’s Payroll Department Immediately:
Explain the specific error you’ve identified and request correction. Provide evidence supporting the correct figures, payslips, bank statements, or employment contracts proving actual earnings.
Request A Corrected P60:
Employers can issue amended P60S showing accurate information. Keep both versions, the incorrect one and the correction.
Check Your Payslips:
Compare P60 totals against your monthly payslips. Your final March payslip should show year-to-date figures matching your P60. Discrepancies indicate either P60 errors or payslip mistakes requiring investigation.
HMRC Notification:
Your employer must correct their PAYE records with HMRC. This happens through RTI (Real Time Information) submissions. Ask your employer to confirm they’ve notified HMRC of corrections. This ensures your official tax record matches your corrected P60.
Impact On Tax Position:
- Understated income means you’ve underpaid tax, HMRC will collect the shortfall eventually.
- Overstated income means you’ve overpaid tax, you’re entitled to a refund.
Claim Refunds Promptly:
If errors caused overpayment, claim refunds through HMRC once corrections are complete. Don’t assume HMRC will automatically refund overpayments.
Persistent Problems:
If your employer refuses to correct clear errors or is unresponsive, contact HMRC directly. Explain the situation and provide your evidence.HMRC can investigate employer PAYE compliance and correct your tax record independently. Addressing P60 errors quickly prevents complications with tax refunds, benefit entitlements, and financial applications requiring accurate income proof.
Final Thoughts
P60 forms are essential documents proving your annual earnings and tax contributions. Every employee on PAYE receives one by May 31 after each tax year. Keep P60S safely for at least six years, you’ll need them for mortgage applications, benefit claims, tax returns, and verifying employment history.
Contact your employer immediately if your P60 hasn’t arrived by early June or contains errors. They must provide the correct forms promptly. Lost your P60? Request a replacement from your employer’s payroll department. HMRC cannot reissue P60S but can provide employment payment summaries as alternatives.
FAQs
What Is A P60 Form Used For?
P60S proves your annual income and tax paid for mortgage applications, benefit claims, tax returns, and loan applications. They’re official HMRC-recognised documents showing complete tax year earnings.
When Should I Receive My P60?
By May 31, following the tax year end on April 5. Employers legally must provide P60S by this deadline to all employees on payroll on April 5.
Can I Get A P60 from HMRC?
No. Only your employer issues P60S. HMRC provides Employment Payment Summaries showing similar information, but not actual P60 replacements.
What If I Worked For Multiple Employers?
You receive separate P60S from each employer showing earnings and tax for that specific employment. Keep all P60S as each proves different income sources.
Do I Need To Keep Old P60S?
Yes. Keep P60S for at least six years. You’ll need them for tax investigations, benefit claims, pension forecasts, and proving historical income for various purposes.
What’s The Difference Between P60 And Payslip?
Payslips show individual payment periods (monthly/weekly). P60s summarize the entire tax year’s earnings and deductions in one official document.
Can My Employer Refuse To Give Me A P60?
No. Providing P60S is a legal requirement under PAYE regulations. Report non-compliant employers to HMRC if they refuse to issue your P60.
What If My P60 Shows Wrong Information?
Contact your employer’s payroll department immediately. They must issue corrected P60S and notify HMRC of amendments through their PAYE system.
