What Is a P60?
A P60 is an end-of-year certificate showing an employee's pay and deductions for the tax year. The UK tax year runs from 6 April to 5 April. Employers must provide a P60 to employees who are still working for them on 5 April and meet the relevant payroll requirements. GOV.UK states that a P60 summarises an employee's total pay and deductions for the year.
The document can contain information relating to:
- Total pay
- Income Tax deducted
- National Insurance contributions
- Student Loan repayments
- Postgraduate Loan repayments
- Statutory payments
- The employee's final tax code
Employees may need this information when checking their tax position, completing tax-related paperwork or providing evidence of income.
Who Must Receive a P60?
Employers must provide a P60 to eligible employees who are working for them on the final day of the tax year, 5 April. The key distinction is whether the individual is still employed at that point.
For example:
- An employee still working for the company on 5 April will generally receive a P60.
- An employee who left the business before 5 April would normally receive a P45 instead.
- Someone with more than one job may receive a separate P60 from each employer they are still working for at the tax year end.
HMRC guidance states that employers should not issue a P60 to employees who no longer work for them on 5 April. This makes accurate starter and leaver records particularly important when completing payroll year-end procedures.
What Is the P60 Deadline?
Employers must provide P60 forms to eligible employees by 31 May following the end of the tax year. For example, where a tax year ends on 5 April, the relevant P60 must be provided by 31 May.
HMRC's annual payroll guidance lists the key year-end responsibilities as:
- Send the final payroll report on or before the relevant payday.
- Prepare payroll records for the new tax year.
- Update payroll software where necessary.
- Provide P60 forms by 31 May.
- Complete relevant expenses and benefits reporting by the applicable deadline.
Employers should avoid leaving P60 preparation until the deadline. Payroll records should be reviewed as part of the year-end process so errors can be identified early.
What Information Does a P60 Include?
A P60 provides a summary of payroll information for the completed tax year.
Depending on the employee's circumstances, it may show:
- Employee name
- National Insurance number
- Employer information
- Tax code
- Total pay
- Tax deducted
- National Insurance information
- Student Loan deductions
- Postgraduate Loan deductions
- Statutory payments
HMRC describes the P60 as an end-of-year certificate showing information including pay, Income Tax, National Insurance and other relevant deductions or credits. Employers should therefore ensure that their payroll records are accurate before producing the final document.
Can Employers Provide a P60 Electronically?
Yes. A P60 can be provided in paper or electronic form. GOV.UK confirms that employees who are working for an employer on 5 April must receive their P60 by 31 May and that it may be provided electronically or on paper.
Many businesses now distribute P60 forms through:
- Payroll portals
- Employee self-service platforms
- Secure electronic documents
- Payroll software
- Email, where appropriate arrangements are in place
HMRC's Basic PAYE Tools guidance also allows employers to save a P60 as a PDF and provide it electronically, including by email where the employee has agreed to that method. Electronic P60s can reduce printing and administrative work, but businesses should still consider the security of employees' personal and payroll information.
How to Get a P60
Searches such as “how to get P60”, “how can I get my P60” and “how do I get my P60” are common among employees. Normally, the employer provides the P60 automatically if the employee is still working for the business on 5 April. If an employee has not received their P60 by the deadline, they should first contact their employer. If they have lost their P60, they can ask their employer for a replacement.
Where the employee cannot obtain a replacement from the employer, GOV.UK states that they can use their Personal Tax Account or the HMRC app to access information that would normally appear on the P60. Employers should therefore have a process for handling requests for replacement documents.
P60 vs P45: What Is the Difference?
The distinction between P45 vs P60 is straightforward once you understand when each document is issued.
P60
A P60 is normally given to an employee who is still employed on 5 April, the final day of the tax year. It summarises pay and tax information for the completed tax year.
P45
A P45 is provided when an employee leaves a job.
It contains information including:
- The employee's leaving date
- Pay received since 6 April
- Income Tax deducted
- Tax code
- Relevant personal information
GOV.UK summarises the distinction by stating that employees receive a P45 when they stop working for an employer and a P60 when they are still working for that employer at the end of the tax year.
In simple terms:
- P45 = leaving employment
- P60 = still employed at the tax year end
What Are P60 Tax Code Errors?
P60 tax code errors can occur when payroll records have not been updated correctly during the year. The tax code shown on the P60 should reflect the employee's payroll record. Employers use tax codes in their payroll software to calculate how much Income Tax should be deducted.
If HMRC changes an employee's tax code during the year, the employer should update the payroll record as soon as possible and normally before the employee is next paid.
Common causes of P60 errors can include:
- Incorrect tax codes
- Missing payroll adjustments
- Incorrect taxable pay
- Incorrect tax deductions
- Employee details not being updated
- Payroll data being entered incorrectly
Employers should investigate discrepancies rather than simply changing figures without checking the underlying payroll records.
What If a P60 Is Wrong?
If an employer identifies an error after issuing a P60, the mistake should be corrected.
HMRC states that the employer can provide either:
- A new P60 clearly marked “replacement”
- A letter confirming the correction
Employers should also consider whether the underlying payroll reporting needs to be corrected. The P60 should accurately reflect the employer's payroll information. Simply changing the employee's copy without addressing an incorrect payroll record may not resolve the underlying issue.
Why Employees Need a P60
A P60 can be useful for several reasons.
Employees may use it to:
- Check how much Income Tax they paid
- Check their annual employment income
- Support a tax refund claim
- Complete a Self Assessment tax return
- Provide evidence of earnings
- Apply for a mortgage
- Apply for certain loans
- Review pension or payroll records
GOV.UK specifically notes that employees may use a P60 to prove how much tax they have paid and as evidence of income when applying for a loan or mortgage. Accurate P60 documents therefore matter beyond routine payroll administration.
Common P60 Mistakes Employers Should Avoid
Employers should review year-end payroll carefully before issuing P60 forms.
Common mistakes include:
- Missing the 31 May deadline
- Giving a P60 to an employee who left before 5 April
- Failing to provide a P60 to an eligible employee
- Using incorrect pay figures
- Using an incorrect tax code
- Showing incorrect tax deductions
- Failing to correct known payroll errors
- Failing to provide a replacement where appropriate
- Confusing a P45 with a P60
A clear payroll year-end checklist can reduce the risk of these issues.
P60 Employer Checklist
Before completing year-end payroll, employers should:
- Confirm which employees remain employed on 5 April.
- Check employee personal details.
- Review pay and tax figures.
- Check current tax codes.
- Review National Insurance information.
- Check Student Loan and Postgraduate Loan deductions where relevant.
- Complete final payroll reporting.
- Prepare P60 forms.
- Provide P60s no later than 31 May.
- Keep appropriate payroll records.
- Correct any errors identified after issue.
Employers using outsourced payroll services should provide all year-end information to their payroll provider promptly.
Final Thoughts
A P60 is a key part of the UK PAYE year-end process. Employers must provide eligible employees who remain employed on 5 April with a P60 by 31 May. The document summarises important information about pay, tax and other payroll deductions.
Employers should review payroll data before issuing P60 forms, particularly employee details, taxable pay, Income Tax and tax codes. Understanding P60 tax code errors, the difference between P60 vs P45, and how to deal with replacement documents can help businesses maintain accurate payroll records.
For employers without dedicated payroll staff, professional payroll support can help manage PAYE reporting, payroll year-end procedures and employee documents such as P45 and P60 forms accurately and on time.