This article explains the P60 form in the UK tax system, covering who receives it, what information it contains, when and how it is issued, and why it matters for employees and employers. It outlines how P60 data is used for income verification, tax checks, refunds, and record keeping, and clarifies how the P60 relates to other tax documents such as the P45 and self-assessment records.
Each tax year, UK employees paid through PAYE receive a small but important document summarising their pay and deductions. The P60 brings together this information in one place after the tax year ends, providing a clear record of earnings, tax paid, and National Insurance contributions. While it is often stored away after download or delivery, the P60 is regularly requested for tax reviews, financial applications, and income checks, making it worth understanding before you need it.
What is a P60?
A P60 is an end-of-year PAYE statement that summarises what payroll recorded for you across a single UK tax year. It is produced from your employer’s payroll records and reflects the totals that were processed through PAYE during that period. The form is not a request to pay tax and it does not calculate anything new. It is a year-end record that confirms what was already taken from your pay.
Your employer issues the P60, using the information they reported through payroll during the year. The period covered is always the UK tax year, which runs from 6 April to 5 April. In the PAYE system, the P60 exists to give you a single, official statement that matches the payroll totals for that employment. It is the document that ties together the year’s payroll reporting in one place.
What information does a P60 show?
A P60 shows your total pay for the tax year from that employer, presented as an annual figure rather than pay-by-pay totals. It also shows the total income tax deducted through PAYE across the year. National Insurance is listed separately, with the annual total shown for the same employment. These figures are cumulative, so they reflect what was processed over all pay periods in that tax year.
The form includes the tax code that was applied when deductions were taken from your pay. It also carries identifiers that link the figures to the right records, including your name and National Insurance number. On the employer side, it shows the employer name and PAYE reference. Together, these details make the document traceable to one employee, one employer, and one tax year.
Further Reading: The Complete UK Tax Month and Tax Week Calendar Guide for Payroll Professionals (2025-2026)
Who needs a P60 and why it matters
A P60 is required for anyone whose income is paid through PAYE during a UK tax year. This applies regardless of how long the employment lasted or how many hours were worked. If tax and National Insurance were deducted from pay through payroll, the employer must issue a P60 covering that period. This rule applies even if the employee left before the end of the tax year, as the document reflects payroll reporting for the time worked.
Employees who receive a P60 include full-time and part-time staff, people holding multiple jobs, and agency or zero-hours workers paid through PAYE. Company directors are also included when they are paid via payroll, as they are treated as employees of their limited company for tax purposes. By contrast, sole traders do not receive P60s for their self-employed income, which is handled through self-assessment. However, someone who combines employment with self-employment will receive a P60 for their PAYE income while reporting freelance earnings separately.
Having a P60 matters because it acts as formal confirmation of income and deductions for a completed tax year. It is commonly requested when income needs to be verified or when tax records are reviewed by HM Revenue and Customs or third parties. The document also allows employees to review whether deductions taken through payroll match what was actually owed.
In practical terms, a P60 is used for several purposes, including:
- confirming income for mortgage, loan, or rental applications
- checking whether too much tax was deducted during the year
- supporting pension and National Insurance records
- tracking student loan repayments made through payroll
Q: Do I still get a P60 if I worked only part of the year?
Yes. If you were paid through PAYE at any point during the tax year, your employer must issue a P60 covering the period you worked, even if your employment ended before 5 April.
How does a P60 calculate your taxes?
The P60 doesn’t work out your taxes itself, but shows the calculations made throughout the year. Your employer’s payroll system calculates tax each pay period based on what you earn and your tax code, with the P60 gathering these figures into one yearly record.
Your tax code plays a key role in deciding how much tax comes out of your pay. HMRC gives you this code to reflect your personal allowance and any adjustments for your specific situation.
National Insurance appears separately on your P60, worked out using different thresholds from income tax. These payments fund various state benefits and your future state pension. The P60 shows your total National Insurance paid during the tax year.
For staff with student loan deductions, the P60 records the total amount repaid through payroll. These deductions follow specific rules based on your income level and loan plan type, with the yearly total clearly shown on your P60.
If you received sick pay or maternity pay during the year, these payments affect your overall taxable income. Your P60 includes these statutory payments within its total pay figure.
How do I get a P60?
Getting your P60 usually takes little effort on your part. Your employer must produce and distribute P60 forms to all staff. Most employers automatically provide these documents without you asking. Modern companies often deliver P60s digitally through secure payroll portals or HR software. This electronic access means you can view and download your P60 when needed. Some employers still give out paper copies, especially smaller businesses without digital payroll systems.
If your employer hasn’t given you your P60 by the end of May deadline, politely ask your payroll team or manager about it. Most cases involve simple oversight rather than deliberately withholding documents. A gentle reminder usually fixes the issue quickly.
If you have multiple jobs, collect P60s from each employer. Each form covers only the earnings and tax paid with that specific employer, so gathering all relevant P60s gives you the complete picture of your tax affairs. New employees who join companies late in the tax year will still get a P60 the following May, covering their employment period. Even if you have only worked for a company for a short time, you are entitled to this documentation.
Q: Do I need to request a P60 from my employer?
No. Employers are required to issue P60s automatically after the tax year ends. You only need to contact payroll if the document has not been provided by the end of May.
When can I get my P60?
| Situation | What happens |
| End of the tax year | A P60 becomes available after the UK tax year ends on 5 April, once employers have finalised payroll calculations. |
| Legal deadline | Employers must issue P60s by 31 May following the end of the tax year. This gives them time to complete year-end processing. |
| Typical delivery timing | Most employees receive their P60 during April or May. Many employers issue it alongside April’s payslip as part of year-end payroll. |
| Leaving a job before 5 April | You receive a P45 when you leave. Your former employer must still issue a P60 by 31 May covering the period you worked in that tax year. |
| Employer misses the deadline | Employers that fail to issue P60s on time may face penalties from HM Revenue and Customs. |
| Urgent documentation needed | Some payroll teams can provide interim statements before the P60 is issued. These do not replace the official P60 but may help temporarily. |
What information does my P60 contain?
Your P60 shows details about your financial relationship with your employer throughout the tax year. The document displays your total pay before deductions, showing your gross earnings from that job during the year. Tax information features prominently, revealing exactly how much income tax you paid. This section breaks down your tax payments by tax code, helping you understand how HMRC calculates what you owe.
National Insurance contributions appear separately, showing your total payments toward this mandatory social security program. These figures help track your qualifying years for state pension purposes. Personal information on the P60 includes your full name, address, and National Insurance number. This data makes sure the document clearly links to you and prevents any mix-ups with records belonging to other employees.
Your employer’s details also appear, including the company name and PAYE reference number. This information helps when talking to HMRC about employment-related tax matters.
Key details on your P60 include:
- Your full name and National Insurance number
- Your employer’s name and PAYE reference
- Tax code used for deductions
- Total pay received before tax
- Total income tax deducted
- National Insurance contributions paid
- Student loan deductions (if applicable)
- Pension contributions (if made through payroll)
Further Reading: Best Payroll Services for a Small Business in 2025
How should I check my P60?
Checking your P60 carefully helps catch errors that might affect your tax position. Work through the document step by step to make sure the information matches your payroll records.
- Check your personal details.Start by checking your name, address, and National Insurance number. Any mistakes here can cause confusion when your records are matched with those held by HM Revenue and Customs.
- Compare your earnings figure.Compare the total earnings shown on your P60 with your own records or your final payslip for the tax year. The figure should match your annual salary plus any extras such as bonuses or overtime. Differences may indicate errors in recorded income.
- Review tax deducted during the year.Review the total tax deducted against your payslips for the year. While adding every figure manually may be time-consuming, a quick comparison often highlights obvious discrepancies that should be raised with your payroll team.
- Check the tax code used.Check that the tax code shown on the P60 matches the one used on your recent payslips. Incorrect tax codes are a common cause of overpaid or underpaid tax, and HMRC’s online services can help confirm whether the code was correct.
What if my P60 is incorrect?
If you find errors on your P60, deal with them as soon as possible to avoid problems with your tax record.
- Gather evidence of the correct information.Start by collecting payslips or other payroll records that show figures different from those on your P60. Having clear evidence makes it easier to explain the issue.
- Contact your employer’s payroll team.Once you have identified specific errors, contact payroll directly and clearly describe what appears to be wrong. Most payroll teams are used to handling these queries and understand that mistakes can happen.
- Request a corrected P60.If an error is confirmed, your employer should issue a corrected P60. This updated document replaces the original and reflects the accurate figures. Keep both versions while the issue is being resolved, but rely only on the corrected version afterwards.
- Contact HMRC if the issue is not resolved.If your employer disputes the problem or does not correct it, you may need to contact HM Revenue and Customs. HMRC can review your evidence and work with the employer to resolve discrepancies.
- Claim tax relief if needed.Where errors have resulted in overpaid tax, HMRC may require you to submit a tax relief or refund claim. This allows you to recover any tax paid incorrectly.
- Keep records of all communication.Save emails, letters, and notes of phone calls related to the correction. These records are important if the issue becomes more complex or takes longer to resolve.
Further Reading: Outsourced Payroll Services: How It Works and What It Covers
If a P60 isn’t issued, what happens?
When an employer fails to issue a P60 by the 31 May deadline, they break their legal obligations. This creates problems for both you and potentially your employer, who may face HMRC penalties.
Your first step should involve contacting your employer’s payroll team. Many missing P60s stem from simple oversight rather than deliberately withholding. A friendly reminder often fixes the situation without further trouble.
If your employer still doesn’t provide your P60 after this initial request, send a formal written request via email or letter. This creates a record of your attempt to get the document and establishes evidence should you need to take further action.
For ongoing problems, contacting HMRC provides another way to fix things. While they can’t produce a P60 themselves, they can pressure non-compliant employers. HMRC holds records of your reported income and tax deductions that can serve similar purposes in many situations.
Without a P60, you will face practical challenges when applying for mortgages, loans, or certain benefits. In these cases, alternative documents like payslips or bank statements showing regular salary payments work temporarily, though many financial institutions specifically ask for P60s.
Employers who repeatedly fail to issue P60s risk financial penalties from HMRC. These penalties aim to encourage compliance with tax regulations and protect employees’ rights to proper documentation.
Real-world scenario:
An employee applying for a mortgage in June is asked to provide their most recent P60. Their employer has not issued it yet due to a payroll delay. The employee first contacts payroll, then follows up in writing when nothing arrives. While waiting, they submit recent payslips to the lender to keep the application moving. After HMRC contacts the employer, the P60 is issued, allowing the mortgage application to proceed without further delay.
How does a P60 differ from a P45?
| Aspect | P60 | P45 |
| When it is issued | Issued once a year after the tax year ends | Issued when you leave a job |
| Purpose | Summarises earnings and deductions for the full tax year | Records earnings and tax paid up to the leaving date |
| What it covers | One complete tax year with a single employer | Part of a tax year up to the point employment ends |
| Tax year treatment | Shows totals for the entire tax year | Splits the tax year into earnings before leaving and remaining allowance |
| Use by a new employer | Not used to start a new job | Given to a new employer to apply the correct tax code |
| Document structure | Single document for your personal records | Issued in four parts for different recipients |
| Timing | Issued after 5 April and before 31 May | Issued at any point in the year when employment ends |
| Role in tax records | Acts as an annual confirmation of payroll reporting | Helps maintain correct tax deductions when changing jobs |
Getting a P60 if you are self-employed
Self-employed sole traders don’t receive P60s because they handle their own tax through self-assessment rather than PAYE. Instead of getting a yearly tax summary from an employer, they create their own records through tax return submissions.
However, many self-employed people work through their own limited company, effectively becoming employees of that company. In this setup, the limited company must issue a P60 to its director-employees, just like any other employer would.
Some self-employed individuals mix traditional employment with freelance work. In these cases, they receive a P60 from their employer for their PAYE income while managing their self-employed earnings separately through self-assessment. This mixed approach needs careful record-keeping for both income streams.
Rather than P60s, self-employed sole traders rely on their self-assessment tax returns as their official yearly tax records. These returns, once submitted and processed by HMRC, serve similar purposes for proving income when applying for financial products or benefits.
Record-keeping becomes particularly important for the self-employed without P60s. Keeping organised records of invoices, expenses, and tax payments creates the documentation needed to support financial applications where employed people would typically provide P60s.
For self-employed individuals concerned about proving their income, HMRC can provide a tax year overview based on self-assessment submissions. This document sometimes serves as an alternative to a P60 when dealing with mortgage lenders or other financial institutions.
Q: Can I get a P60 if I am fully self-employed?
No. If you are a sole trader and not paid through PAYE, you will not receive a P60. Your self-assessment tax return and tax year overview are used instead to confirm your income.
A P60 and tax refunds
Your P60 plays a key role when claiming tax refunds, serving as official proof of your earnings and tax paid during the year. This document provides the definitive figures HMRC needs when calculating potential refunds for overpaid tax.
Common situations leading to tax rebates include:
- Working only part of the tax year
- Having emergency tax applied when starting a new job
- Employment ending before using your full personal allowance
- Starting a new job mid-year
- Working irregular hours throughout the year
When submitting tax refund applications, including a copy of your P60 strengthens your case and speeds up processing. HMRC can quickly verify your claim against this official document rather than needing to conduct additional investigations.
For people working multiple jobs simultaneously, P60s from each employer collectively show your complete tax picture. This comprehensive view helps identify cases where you have paid too much tax across your combined employment due to split tax codes or duplicate deductions.
Self-assessment tax return submissions often rely on P60 information as the starting point for employment income declaration. Accurate figures from your P60 ensure your tax return correctly reflects your PAYE income, preventing both underpayment and overpayment scenarios.
How do I fulfill my responsibilities as an employer?
- Issue P60s to all relevant employees.Employers must provide a P60 to every employee who was on the payroll during the tax year, even if the employee no longer works for the company by year-end. This is a legal obligation, and failure to comply can result in penalties.
- Meet the statutory deadline.P60s must be issued by 31 May following the end of the tax year. This deadline balances the need for accurate payroll processing with employees’ right to receive their tax records on time.
- Maintain accurate payroll records throughout the year.Employers need to keep payroll information up to date, including pay amounts, deductions, and tax code changes. Accurate records during the year are essential for producing correct P60s.
- Check the accuracy of generated P60s.While modern payroll software automates P60 creation, employers remain responsible for verifying that the information is correct before issuing the document to employees.
- Seek professional support where needed.Smaller businesses without in-house payroll expertise may benefit from using accountants or payroll services to manage PAYE obligations and ensure P60s are issued correctly.
Unlock Wallester’s payroll program for employees
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