What is a P60? When you get one and what it's used for

Published Monday 20 April 2026

Table of contents

• When do you get a P60?
• What information is on a P60?
• What is a P60 used for?
• How do I get a P60?
• Difference between a P60 vs P45
• What to do if your P60 is wrong
• P60s for employers
• Do I need a P60 for my self assessment tax return?
• Managing your business finances
• FAQs on P60s

Key takeaways

• Expect your P60 from your employer by 31 May each year, and contact them directly if it hasn't arrived — you'll only receive one if you're still employed on 5 April.
• Keep your P60 safe for at least 22 months after the tax year ends, as you'll need it to apply for mortgages, claim tax refunds, and complete Self Assessment returns.
• Check your P60 figures against your payslips as soon as it arrives, and ask your employer for a corrected version straight away if you spot any errors, as mistakes can mean you owe tax or miss out on a refund.
• If you're self-employed and earn over £50,000, prepare to use Making Tax Digital (MTD)-compatible software by April 2026 to meet new HMRC digital reporting requirements.

Key takeaways

• Your P60 summarises your tax year: It shows your total pay, tax deducted, and National Insurance contributions from each employer.
• You should receive it by 31 May: Your employer must provide your P60 if you're employed on 5 April. Contact them if it hasn't arrived.
• Use it as proof of income: You'll need your P60 for mortgage applications, loan requests, tax credits, and Self Assessment returns.
• Digital tax changes are coming: If you're self-employed and earn over £50,000, you'll need MTD-compatible software by April 2026.

When do you get a P60?

You get a P60 after the tax year ends on 5 April, which covers the period starting on 6 April of the previous year. Your employer must provide it by 31 May, either on paper or electronically.

You'll only receive a P60 if you're still employed by that employer on 5 April. If you haven't received yours by the deadline, contact your employer directly.

What information is on a P60?

Your P60 shows two categories of information that prove your employment and tax status.

Personal details:

• Full name: As registered with your employer
• Payroll number: Your unique employee reference
• National Insurance number: Your NI identifier for tax records

Financial information:

• Total pay: Your earnings for the tax year
• Tax deducted: Income tax taken from your pay
• National Insurance contributions: Your NI payments for the year
• Previous employment figures: Pay and tax from earlier jobs that year

Your P60 may also include:

• statutory Sick Pay or Maternity Pay amounts
• student loan repayments
• your final tax code for the year

What is a P60 used for?

A P60 serves as official proof of your annual income and tax payments. Lenders, HMRC, and benefits agencies accept it as verified evidence of what you earned and paid in tax.

You'll need your P60 for these common situations:

• Mortgage applications: Lenders verify your income before approving a loan
• Personal loan applications: Banks check your earnings match your borrowing request
• Tax credit claims: Means-tested benefits require proof of annual income
• Tax refund claims: HMRC uses your P60 to confirm overpayments
• Self Assessment tax returns: You'll need figures from your P60 if you have employment income alongside self-employment

How do I get a P60?

Your P60 arrives automatically if you're employed on 5 April, the last day of the tax year. You don't need to request it.

When you'll receive it: Between 6 April and 31 May each year

Who provides it: Your employer must issue it without you asking

If it's missing: Contact your employer directly if you haven't received it by 31 May

Your employment situation affects how many P60s you receive:

• Multiple jobs: You get a separate P60 from each employer
• Umbrella company workers: Your P60 comes from the umbrella company, not the end client
• Mid-year job changes: Only employers you work for on 5 April provide a P60
• Leaving before 5 April:You receive a P45 instead, showing pay and tax up to your leaving date

Your employer can issue your P60 on paper or electronically. Keep it safe, but if you lose it, you can view the same information in your HMRC personal tax account.

Difference between a P60 vs P45

A P45 and P60 are both tax documents from your employer, but they serve different purposes and arrive at different times.

P45: You receive this when you leave a job. It summarises your pay and tax deducted up to your leaving date. You give it to your next employer.

P60: You receive this at the end of the tax year if you're still employed on 5 April. It summarises your total pay and tax for the entire year with that employer.

The key difference is timing. A P45 marks the end of a job. A P60 marks the end of a tax year.

What to do if your P60 is wrong

If your P60 contains errors, contact your employer immediately to request a corrected version. Mistakes can affect your tax position and any refunds you're owed.

What to check:

• compare total pay against your payslips for the year
• verify tax deducted matches your payslip records
• confirm your National Insurance contributions are correct
• check your tax code matches your most recent payslip

Why errors matter:

• Underpaid tax shown: You may owe HMRC money and face penalties
• Overpaid tax shown: You could be missing out on a refund

Your employer must issue a corrected P60 if you identify mistakes. Keep both the original and replacement for your records.

P60s for employers

As an employer, you must provide a P60 to every employee on your payroll who works for you on 5 April.

Your P60 obligations:

• Who receives one: Every employee working for you on 5 April
• Deadline: Issue between 6 April and 31 May
• Format options: Paper or electronic versions are both acceptable

Who gets a P60?

Every employee on your payroll who works for you on 5 April receives a P60. This includes part-time staff, temporary workers, and employees on leave.

If you run a limited company and pay yourself a salary through PAYE, you must issue yourself a P60 too.

How do I issue a P60?

Payroll software simplifies issuing P60s. To issue P60s:

1. Generate P60s: Your payroll software creates them automatically after you run your final pay period of the tax year
2. Distribute to employees: Send copies by email or print paper versions for each employee
3. Submit to HMRC: Your software sends the information electronically as part of your year-end payroll submission

If you're exempt from online payroll filing, you can order blank P60 forms from HMRC and complete them manually.

What if there is a mistake on a P60?

If you or your employee spots an error on a P60, you must correct it and issue a replacement.

How to handle corrections:

• check your payroll records to identify the mistake
• correct the error in your payroll system
• generate a new P60 with accurate figures
• mark it clearly as 'replacement' or include a letter explaining the changes
• keep copies of both the original and replacement for your records

You may also need to submit a correction to HMRC if the error affects the figures you reported.

Do I need a P60 for my self assessment tax return?

Yes, you need your P60 for Self Assessment if you have employment income alongside self-employment earnings. The P60 provides the employment figures you'll enter on your tax return.

Documents you'll need for your Self Assessment:

• P60: Shows employment income and tax paid from your current employer
• P45s: Cover any jobs you left during the tax year
• Self-employment records: Income received and allowable expenses

Your P60 figures help HMRC calculate whether you've paid the right amount of tax across all your income sources.

How are self assessment tax returns changing?

Self Assessment is moving to digital record-keeping through Making Tax Digital for Income Tax (MTD for IT). If you're self-employed, this affects how you report your income to HMRC, with around 780,000 people expected to join the service from April 2026.

Key deadlines:

• April 2026: Self-employed people earning over £50,000 must use MTD-compatible software
• April 2027: The threshold drops to £30,000

What you'll need to do:

• keep digital records of income and expenses
• send quarterly updates to HMRC using approved software
• submit a Final Declaration at the end of each tax year

Adopting cloud-based accounting software like Xero before these deadlines can help you transition smoothly and potentially mitigate the average transitional cost of £320 estimated for businesses within scope.

Managing your business finances

Understanding your P60 helps you stay on top of your tax position, whether you're checking your own records or managing payroll for your team.

With payroll software that generates P60s automatically and keeps your financial records organised, you can spend less time on admin and more time running your business. Get one month free with Xero.

FAQs on P60s

Common questions about P60s.

Do I get a P60 if I'm self-employed?

No, self-employed people don't receive a P60 because they're not paid through PAYE. You declare your self-employment income through Self Assessment instead. If you also have employment income from a separate job, you'll receive a P60 from that employer.

Can I get a copy of an old P60?

Ask your employer for a replacement P60 first. If they're unable to provide one, log into your HMRC personal tax account at GOV.UK to view the same information. Your tax account shows your pay and tax history for previous years.

Is a P60 the same as a payslip?

No. A payslip shows your pay and deductions for a single pay period, like a week or month. A P60 summarises your total pay and deductions for the entire tax year. You use payslips to check individual payments. You use your P60 to prove your annual income.

What if I have multiple jobs?

You'll receive a separate P60 from each employer you work for on 5 April. Keep all of them, as you may need figures from each one for loan applications or Self Assessment tax returns.

Do I need to keep my P60?

Yes, keep your P60 for at least 22 months after the end of the tax year it relates to. You may need it for mortgage applications, tax queries, or benefit claims. HMRC recommends keeping tax records for longer if you complete Self Assessment.