If you work in HR or payroll, you will come across P60s every year. But what is a P60 form, exactly? A P60 is an end-of-year tax certificate. It summarises how much an employee earned through PAYE during the tax year and how much tax was deducted from their pay. As an employer, you must provide one to eligible employees who are still working for you on 5 April.
The UK tax year runs from 6 April to 5 April, and P60s must be provided by 31 May following the end of that tax year. For the current 2026/27 tax year, for example, eligible employees must receive their P60 by 31 May 2027.
As an employee, a P60 is an important record of your income and tax. For employers, issuing accurate P60s on time is an important part of the payroll year-end process.
In this guide, we explain what a P60 is, who issues one, when you get a P60, what information it contains, and how to obtain a replacement if the original is lost.
Key facts about P60 forms
- A P60 is an End of Year Certificate showing an employee’s annual PAYE pay and deductions.
- Employees who are still working for an employer on 5 April should normally receive one.
- Employers must issue P60s by 31 May.
- A P60 can be issued on paper or electronically.
- Employees who leave before the end of the tax year normally receive a P45 instead of a P60 from that former employer.
For a more in-depth look at everything employers need to complete at this point in the year, see our payroll year-end checklist for UK employers.
What is a P60 form?
A P60 form is an end-of-year PAYE certificate issued to an employee by their employer. Its official name is the P60 End of Year Certificate. Take a look at what it looks like on HMRC, also included below. You may also hear people call it a P60 statement, a P60 form, or P60 document, but these terms all refer to the same certificate.
So, what does P60 mean in the UK? It is a summary of an employee’s taxable pay and certain payroll deductions for the tax year that has just ended.
A P60 mainly shows:
- pay for Income Tax purposes
- Income Tax deducted
- the employee’s final tax code
- National Insurance information
- Student Loan and Postgraduate Loan deductions, where relevant
- certain statutory payments
- employer and employee details
It covers the full tax year, which runs from 6 April until 5 April the following year.
A P60 is different from a payslip. A payslip usually explains one weekly or monthly payment, while a P60 brings together key annual figures after the end of the tax year.
If you need more help understanding the payroll documents employees receive throughout the year, Factorial’s guide to employee payslips explains the main figures that appear on them and deductions.
What is a P60 used for?
A P60 gives an employee an official record of their PAYE income and tax for the year.
Employees may need it when they want to:
- check how much Income Tax they paid
- check their National Insurance information
- complete a Self Assessment tax return
- claim back overpaid tax
- provide evidence of income
- apply for certain benefits
- apply for a loan or mortgage
HMRC specifically notes that a P60 can be used as evidence of income when applying for a loan or mortgage. You may also need it for a tax return, Universal Credit or Pension Credit.
For employers, P60s are important because they form part of the annual PAYE process. Read more about PAYE for employers in our complete guide.
When do you receive a P60?
If you are wondering when you receive a P60, the answer is after the current tax year has ended.
The tax year finishes on 5 April. Your employer then has until 31 May to give you your P60.
It is quite straightforward, but here is an example to make it even clearer:
| Tax year | End of tax year | P60 deadline |
| 2025/26 | 5 April 2026 | 31 May 2026 |
| 2026/27 | 5 April 2027 | 31 May 2027 |
Of course, your payroll team may issue P60s earlier once the payroll year-end has been completed. P60s can be given to employees on paper or electronically.
When do P60s need to be issued by?
P60s must be issued by 31 May following the end of the tax year. This means that, for the 2026/27 tax year, which ends on 5 April 2027, the deadline is:
31 May 2027
Before issuing the forms, you should check:
- employee names and details
- National Insurance information
- final tax codes
- year-to-date pay
- Income Tax deductions
- National Insurance information
- Student Loan deductions
- statutory payments
- starters and leavers
Finding an error before P60s are sent is much easier than correcting many documents afterwards.
Who issues a P60?
Employers are responsible for issuing a P60 form and delivering it to their employees.
The document will normally be created through your payroll software. However, some businesses outsource payroll, so an external accountant, payroll bureau or provider may prepare or distribute the form for you.
Still, the employer is responsible for making sure employees who need a P60 receive one by the deadline. HMRC states that employers must give P60s to employees on their payroll who are still working for them on the last day of the tax year. If your payroll software cannot produce the form, you can use HMRC’s PAYE Tools mentioned on the page linked above.
How do you get a P60?
While you get your P60 from your employer, the way you get it depends on the employer’s payroll process. You might receive it:
- through an employee self-service portal
- as an electronic document
- by post
- as a printed document at work
HMRC allows P60s to be issued electronically as well as on paper.
Where can I find my P60 online?
Start by checking your employer’s HR or payroll portal. Many employers upload P60s there alongside payslips and other documents.
If you cannot find your P60, you can use your Personal Tax Account or the HMRC app to view the pay and tax information shown on it.
However, HMRC does not usually provide a copy of the original P60 issued by your employer. If you need a replacement P60, contact your employer.
How to obtain a replacement P60
If you have lost your P60, contact the employer that issued it and ask for another copy.
HMRC’s employee guidance specifically tells workers who have lost their P60 to ask their employer for a replacement.
If you cannot obtain one from your employer, you can:
- check the relevant information in your Personal Tax Account
- use the HMRC app
- contact HMRC for the information
If you discover that the information on a P60 itself was wrong, HMRC says the employer can give the employee either a new P60 marked “replacement” or a letter explaining the correction.
What does a P60 look like?
A P60 is usually a one-page document that has “P60 End of Year Certificate” at the top along with the tax year it summarises. The layout can change depending on the payroll software you use, but it should include the same key information listed below this example.
Your P60 may look slightly different from HMRC’s example, but the important information should still be included.
What information is on a P60?
As an employer, you need to make sure the P60 form includes key payroll details for the tax year, such as:
- Employee details, including their name and National Insurance number
- Pay and Income Tax, including taxable pay and tax deducted
- Final tax code
- National Insurance details
- Statutory payments, where relevant
- Student Loan or Postgraduate Loan deductions, if applicable
- Employer details, including your PAYE reference
The P60 gives employees a clear summary of their pay and tax for the year, so it is important that the information is accurate before you issue it.
One thing a P60 does not do is provide the same breakdown as every payslip employees received during the year. For example, it does not normally give a month-by-month list of salary, overtime and deductions. It is a year-end summary.
How to read a P60
As an employer, knowing how to read a P60 helps you check the form before you issue it to an employee.
Here are the main sections to review:
1. Employee details
Check the employee’s name, National Insurance number and payroll number, if used. Make sure these details match your payroll records.
2. Pay and Income Tax
The “In this employment” section shows the employee’s pay for Income Tax purposes and the tax deducted through PAYE.
Gross income is usually the main figure to check on a P60 form. Keep in mind that it may not be the same as the employee’s annual salary, as some payments may be treated differently for tax purposes.
3. Final tax code
Check the employee’s final tax code for the tax year. This should match the tax code used in your payroll records at the end of the year.
4. National Insurance
The P60 also shows National Insurance information, including the employee’s NI category and relevant contribution figures. Check that these details are accurate before issuing the form.
5. Other deductions and payments
Where relevant, the P60 may also show:
- Student Loan deductions
- Postgraduate Loan deductions
- Statutory Maternity Pay
- Statutory Paternity Pay
- Statutory Adoption Pay
- Statutory Shared Parental Pay
- Statutory Parental Bereavement Pay
- Statutory Neonatal Care Pay
Before sending the P60 to the employee, make sure these figures match your payroll records for the year.
Why P60s are important for employers
P60s are an important part of your payroll year-end process. You must give them to the right employees by the legal deadline.
Preparing P60s carefully helps you:
- meet your PAYE responsibilities
- check that payroll records are correct
- give employees accurate pay and tax information
- avoid problems caused by incorrect figures
- keep your payroll records organised
Before you issue P60s, check that employee details, tax codes, pay and deductions are correct. You should also make sure starters and leavers have been processed properly.
Why P60s are important for employees
For employees, the P60 acts as an important annual record.
It helps them see:
- how much taxable pay was recorded
- how much Income Tax was deducted
- what tax code was used
- relevant National Insurance information
- whether Student or Postgraduate Loan deductions were made
Employees should keep their P60 somewhere safe. They may need the information several years later when dealing with HMRC, applying for loans or checking a tax year from before.
Keeping these documents easy to find is also important for when an employee leaves an organisation and loses access to old systems.
Make payroll documents easier to manage with Factorial
Accurate P60s depend on accurate payroll data throughout the year. Factorial helps you keep employee details, payroll processes and documents in one place. This can make year-end checks faster and reduce the risk of mistakes. You can also use Factorial to organise payroll information and make important documents easier for employees to access.
Explore Factorial’s payroll management software to simplify payroll and document management. Request a free demo to see it in action and receive a quote tailored to the needs of your organisation.
FAQs About P60 Forms
As an employer, you are responsible for issuing P60s to eligible employees who are still working for you on 5 April. You must give them their P60 by 31 May.
You can use it to see the pay and tax information shown on your P60, but you can’t download the original P60 issued by your employer from HMRC. If you need another copy of the actual P60, ask your employer for a replacement copy.
You can use the HMRC app to see your pay and tax information, but you can’t use the app to download the original P60 from your employer. If you need a replacement, you need to contact your employer directly.
You get a P45 when you leave a job.
You get a P60 if you are still working for an employer on 5 April, at the end of the tax year. As an employer, you issue a P45 to leavers and a P60 to eligible employees who remain employed at year-end.
You should receive your P60 by 31 May after the tax year ends on 5 April. As an employer, you can issue it earlier, but you can’t issue it later than the deadline.
