A P60 is the end-of-year certificate your employer must give you, summarising your total pay and the tax and National Insurance deducted across the tax year (6 April to 5 April). If you are employed on 5 April, your employer must give you a P60 by 31 May, on paper or electronically. You need it to prove how much tax you have paid, and it comes in useful for a tax refund, a mortgage application or your tax return.
What Does a P60 Show?
Your P60 pulls together everything that ran through payroll in the tax year. It is a snapshot of your year-end position, not a payslip, the official tally that HMRC and lenders trust.
A standard P60 shows:
| Section | What it covers |
|---|---|
| Total pay | Your gross pay for the year from this employer |
| Tax deducted | Income Tax taken through PAYE |
| National Insurance | Your NI contributions, broken down by earnings band |
| Previous employment | Pay and tax from earlier jobs in the same tax year |
| Statutory pay | Maternity, paternity, adoption or sick pay received |
| Student loan | Any student or postgraduate loan repayments deducted |
| Your details | Name, National Insurance number and payroll number |
| Final tax code | The PAYE code used at year end |
If you held more than one job on 5 April, you get a separate P60 for each.
When Do You Get a P60?
You get a P60 once a year. Employers must issue it by 31 May following the end of the tax year, so your 2025/26 P60 should reach you by 31 May 2026. You only receive one if you were on the payroll on 5 April. If you left a job before then, you get a P45 instead.
P60 vs P45 vs P11D: What's the Difference?
These three PAYE forms are easy to mix up. Here is the quick distinction:
- P60, annual summary, issued if you are still employed at the end of the tax year.
- P45, issued when you leave a job, showing pay and tax up to your leaving date.
- P11D, reports taxable benefits in kind, such as a company car or private medical cover.
The company car charge that lands on a P11D, for example, is based on the vehicle's list price and its benefit-in-kind rate. A fully electric car sits at just 4% for 2026/27, which is why salary-sacrifice EV schemes remain popular.
Why You Need Your P60
A P60 is one of the most useful documents you will receive all year, so keep it safe. You are likely to need it to:
- Claim a tax refund if HMRC has taken too much through PAYE.
- Complete a Self Assessment tax return if you have other income, such as a side business or rental property.
- Apply for a mortgage or loan, lenders routinely ask for the last two or three P60s.
- Apply for tax credits, Universal Credit or means-tested support.
- Prove your income for a visa, rental application or student finance.
If you earn over the £12,570 personal allowance, your P60 confirms exactly how much tax you have paid against it. It also helps you check you have not slipped into the higher-rate band at £50,270 or past the additional-rate threshold at £125,140 without the right tax being collected.
Do I Need a P60 for Self Assessment?
If you file a tax return, your P60 makes the employment section straightforward, the pay and tax figures map directly onto the form. You do not have to attach it, but the figures need to be accurate. Getting employment income wrong is one of the most common filing errors we untangle. Our Self Assessment service handles this end to end, so the numbers tie up first time.
How to Check Your P60 Is Correct
Errors happen, and they are easier to fix early. Run these checks when your P60 arrives:
- Name and NI number, a wrong NI number can stop contributions being credited to your record.
- Total pay, compare it against the year-to-date figure on your final March payslip.
- Tax code, an emergency or incorrect code (a stray
BRor0T, say) often means too much or too little tax. - Previous employment, if you changed jobs mid-year, the figures from your old job should be carried in.
If anything looks off, raise it with your employer's payroll team straight away. They can issue a corrected P60.
How to Get a Replacement P60 if You've Lost Yours
Employers cannot reissue the original, but they can give you a duplicate clearly marked "replacement". Failing that, the same information is available through your personal tax account or the HMRC app, which shows your pay and tax history. Keep at least the last six years of P60s, that matches how far back HMRC can usually go.
Frequently Asked Questions
Is a P60 the same as a payslip?
No. A payslip covers a single pay period, while a P60 is the cumulative total for the whole tax year. The final figure on your last payslip of the year should match your P60.
Can I get a P60 if I am self-employed?
No. P60s come from PAYE employment. If you are self-employed, you report your income through your Self Assessment tax return instead, using your own records rather than an employer-issued form. See our FAQ page for more on which forms apply to you.
Do pensioners get a P60?
Yes. If you receive a private or workplace pension, your pension provider issues a P60 each year showing the pension paid and any tax deducted, just as an employer would.
How long should I keep my P60?
Keep each P60 for at least six years. They are your proof of income and tax paid, and you may need them for mortgage applications, tax refund claims or any HMRC query about an earlier year.
Not sure your P60 figures add up, or facing a tax return that leans on them? We sort payroll documents and Self Assessment so the numbers are right and the refund, if there is one, actually lands. Get in touch with Zmartly and we will take it from here.
