What Is a P60 and What Do You Do With It?
A P60 is an end-of-year certificate that your employer is legally required to provide to every employee who is still in employment on 5 April (the last day of the tax year). It is one of the most important tax documents you will receive and should be kept safely, as you will need it for your Self-Assessment tax return and when making any claims to HMRC.
What Does a P60 Show?
Your P60 shows: your total gross earnings from this employer during the tax year; total income tax deducted under PAYE; total National Insurance contributions (employee's NI) deducted; total employee and employer student loan deductions (if applicable); National Insurance number; tax code used; employer's name and PAYE reference.
When Is a P60 Issued?
Your employer must give you your P60 by 31 May following the tax year end. So your P60 for the 2024/25 tax year (ending 5 April 2025) must be with you by 31 May 2025. It may be issued as a paper document or electronically via your employer's payroll portal.
What to Do With Your P60
Keep your P60 safe. You will need it if you are filing a Self-Assessment tax return (the figures from your P60 are used to complete the employment income section). You will also need it to claim a tax refund or check whether you have paid the right amount of tax, to apply for a mortgage or loan (lenders often ask for P60s as proof of income), and for any benefits or tax credits claims.
Checking Your P60
Do not assume the figures on your P60 are correct. Payroll errors do occur. Check your P60 against your payslips to ensure the total pay, tax, and NI match your running totals. If you think you have paid too much or too little tax, contact HMRC or use the tax checker at gov.uk/check-income-tax.
What If You Have Multiple Jobs?
If you worked for more than one employer during the tax year, each employer issues a separate P60 (for the job you still hold on 5 April) or a P45 (for jobs that ended during the year). Make sure you have documents for all income sources when completing your tax return or claiming a refund.
Lost P60
If you lose your P60, your employer should be able to provide a duplicate or the relevant figures. HMRC does not hold copies of P60s but can confirm the tax paid based on your employer's submissions through Real Time Information (RTI) — contact HMRC on 0300 200 3300 or check your Personal Tax Account at gov.uk/personal-tax-account.
P60 vs P45
A P45 is issued when you leave a job during the tax year (not at year end). It shows the pay and tax for that employment up to the date you left. A P60 is the annual summary for a job you still hold at 5 April. If you leave a job during the year and then also have employment at 5 April, you will receive a P45 from the old employer and a P60 from the new one.
