A P60 is the end-of-year certificate your UK employer gives you showing the pay you received and the tax you paid on it in the tax year from 6 April to 5 April. If you're working for an employer on 5 April, GOV.UK says they must give you a P60 by 31 May, on paper or electronically.
It's the one payroll document lenders, accountants and HMRC all recognise, which is why it's worth keeping every one. You get a separate P60 for each job you have in a tax year, so two jobs means two P60s.
What a P60 is used for
- Proving your income when you apply for a loan or a mortgage.
- Claiming back overpaid tax, because it shows exactly how much was deducted.
- Filling in a tax return, if you also have self-employed or other income. My guide on whether you need to do a Self Assessment explains when that applies.
- Checking your tax: GOV.UK lets you check how much tax you paid last year if you think you paid too much.
When you'll get one, and when you won't
| Your situation on 5 April | What you get |
|---|---|
| Working for the employer | A P60 by 31 May |
| Left the job earlier in the tax year | No P60 from that employer: your P45 covers it |
| Two or more jobs | A separate P60 from each employer |
| Employer gives documents electronically | An electronic P60 is allowed |
That second row trips people up every year. If you changed jobs during the year, the old employer gives you a P45 and only the employer you're with on 5 April gives you a P60, so keep both documents together.
Lost your P60?
Unlike a P45, a P60 can be replaced. GOV.UK says to ask your employer for a replacement first. If you can't get one from them, you can either use your personal tax account or the HMRC app to find the information that would have been on the P60, or contact HMRC and ask for it. For a mortgage application, check whether your lender will accept the HMRC record or insists on the employer's form.
For employers: the year-end timetable
Running payroll means a fixed sequence of jobs either side of 5 April. GOV.UK sets them out like this:
| Task | When |
|---|---|
| Send your final payroll report of the year | On or before your employees' payday |
| Update employee payroll records | From 6 April |
| Update payroll software | From 6 April, or earlier if your provider asks |
| Give employees their P60 | By 31 May |
| Report employee expenses and benefits | By 6 July |
UK payroll software usually generates P60s automatically once you've sent the final FPS of the year. The benefits deadline on 6 July is a separate job; if you provide things like company cars or health insurance, that's where the P11D comes in.
Why the final payroll report decides your P60
Your P60 figures come from the employer's last payroll report of the year, so it pays to know how that works. GOV.UK says employers send their final Full Payment Submission on or before employees' last payday of the tax year, and mark it 'Yes' in the 'Final submission for year' field if their software has one. They send an Employer Payment Summary instead in a few cases, such as forgetting that 'Yes', having no such field, or paying nobody in the final pay period.
- Late or wrong final report: from 20 April, an employer can send an FPS to correct the previous tax year's payroll data by giving the year-to-date figures.
- Weekly, fortnightly or four-weekly pay: there may be a 'week 53' payment in the final FPS, which payroll software works out, and it shows in the tax week number field.
- More than one payroll under the same PAYE scheme, such as weekly and monthly staff: the end-of-year information goes in the last report.
If your P60 doesn't match your final payslip, one of these is usually why, and it's your employer's payroll team who can fix it.
What a P60 doesn't show
A P60 covers pay and tax through payroll. It isn't a record of benefits in kind; those are reported separately by your employer on a P11D or through payrolling, and you can ask your employer for a copy of what they reported. It also won't show income from other jobs, a pension or self-employment, so it isn't the full picture of your tax year on its own.
P60, P45 or payslip?
A payslip covers one pay period. A P45 covers the part of the tax year until you left a job. A P60 covers the whole tax year with one employer. If you're asked for proof of the tax you paid on your salary last tax year, the P60 is the document GOV.UK points to.
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My verdict
Keep every P60 you're given, digitally and on paper, for as long as you might need to prove your income, and check it the week it arrives against your last payslip of the year. If anything looks wrong, raise it with your employer while the year is fresh, not when a mortgage adviser asks for it.
Frequently asked questions
When do I get my P60?
If you're working for an employer on 5 April, they must give you a P60 by 31 May.
What is a P60 used for?
To prove the tax you've paid on your salary, for example to claim back overpaid tax or as proof of income for a loan or mortgage.
Can I get a replacement P60?
Yes. Ask your employer first. If they can't help, use your personal tax account or the HMRC app, or contact HMRC for the information.
Do I get a P60 if I left my job?
No. You only get a P60 from an employer you're working for on 5 April. Your P45 covers a job you left during the year.
Can a P60 be electronic?
Yes. GOV.UK says employers can provide it on paper or electronically.
Do I get a P60 for each job?
Yes. You get a separate P60 for each of your jobs every tax year.
Why doesn't my P60 match my last payslip?
The P60 comes from your employer's final payroll report. A late or corrected final report, or a week 53 payment, can explain a difference, so ask your employer's payroll team.
