A P60 summarises your total pay and tax deducted for the tax year (6 April to 5 April). Your employer must give you one by 31 May after the tax year ends. It shows gross pay, tax paid, National Insurance contributions, and Student Loan deductions. You get one from each employer you had on 5 April.

A P45 shows your pay and tax when you leave a job. It has 4 parts: employer keeps part 1, you get parts 2, 3, and 4. Give parts 2 and 3 to your new employer. Keep part 4 for your records. Without a P45, your new employer uses emergency tax code.

Do I need my P60 to do my tax return UK?

Yes if employed and filing self-assessment. Your P60 shows figures to include. Even if not self-employed, keep it — you need P60 for mortgage applications, proving income for benefits, checking you've paid correct tax, and pension queries.

How do I get a replacement P60 or P45 UK?

P60: Ask employer for copy (not legally required to provide one). P45: Cannot be reissued — but you can get payroll records from employer. For HMRC info: check personal tax account online for tax records, or call HMRC for historic data.

P60 and P45 Explained UK — What They Are and When You Need Them | PocketWise

P60s and P45s are essential tax documents. Here’s what they are, when you need them, and what to do if you’ve lost yours.

The P60

What Is a P60?

Feature	Details
What	Year-end tax summary
Period	6 April to 5 April
From	Your employer
When	By 31 May each year
Who gets one	Anyone employed on 5 April

What It Shows

Information	Details
Your name	And NI number
Employer	Name and PAYE reference
Gross pay	Total before deductions
Tax deducted	Income tax for year
NI contributions	Employee NI paid
Student Loan	If applicable
Tax code	Used for the year

Sample P60 Layout

Field	Example
Total pay in year	£32,500.00
Total tax	£4,100.00
Employee NI	£2,497.92
Final tax code	1257L

When You Get One

If On 5 April…	You Get
Employed by them	P60 from that employer
Multiple employers	P60 from each
Left in March	No P60 — got P45

You Must Have One

Important	Details
Legal requirement	Employer must provide
Deadline	31 May
Format	Paper or electronic
Keep it safe	You’ll need it

The P45

What Is a P45?

Feature	Details
What	Statement when leaving job
When	Final pay from employer
Purpose	Transfer tax info to new job
Parts	4 parts total

What It Shows

Information	Details
Leaving date	When employment ended
Pay to date	Tax year earnings with them
Tax paid	What they deducted
Tax code	Your code with them
NI number	Your personal number
Employer details	Who you’re leaving

The Four Parts

Part	Who Gets It
Part 1	Sent to HMRC by employer
Part 1A	Keep for your records
Part 2	Give to new employer
Part 3	Give to new employer

| Important | Don’t lose parts 2 and 3! |

When You Get One

Receive P45 When
Resign	Yes
Made redundant	Yes
Contract ends	Yes
Dismissed	Yes
Retired	Yes

Starting a New Job

Situation	Outcome
Give P45 to new employer	Correct tax code continues
No P45 available	Complete starter checklist
No documentation	Emergency tax code (higher)

When You Need These Documents

P60 Uses

Purpose	Why
Self-assessment tax return	Declare employment income
Mortgage application	Prove income
Benefit claims	Evidence of earnings
Tax refund claims	Prove overpayment
State Pension forecast	NIC record
Pension queries	Historical contributions

P45 Uses

Purpose	Why
New employer	Correct tax from start
Claiming benefits	If unemployed
Tax refund	If overpaid after leaving
Pension claims	Some require it

Lost or Missing Documents

P60 Lost?

Option	How
Ask employer	May provide statement
HMRC online	Check personal tax account
Call HMRC	Request tax breakdown

| Note | Employer not legally required to reissue |

P45 Lost?

Important	Cannot be reissued
Ask old employer	For letter confirming pay/tax
New employer	Can use starter checklist
HMRC	Has the tax records
Emergency tax	May apply temporarily

Getting Information Without Documents

Source	What You Can Get
Personal Tax Account	Employment history, tax records
HMRC helpline	Historical info
Old employer	Payroll records, letter
Payslips	Calculate totals yourself

Emergency Tax

What Is Emergency Tax?

Situation	Details
No P45 given	New employer doesn’t know your position
Uses emergency code	Usually 1257L M1 or 1257L W1
Non-cumulative	Ignores earnings elsewhere
May pay more tax	Temporarily

How to Fix It

Step	Action
1	Provide P45 if found
2	Or complete starter checklist correctly
3	HMRC updates employer
4	Overpayment refunded in later payslip

Starter Checklist

If No P45	New employer gives you checklist
Statement A	First job since 6 April
Statement B	Only job, had previous
Statement C	Second job

Keeping Records

How Long to Keep

Document	Keep For
P60	22 months minimum (longer ideal)
P45 (your copy)	22 months minimum
Payslips	At least current year
Self-assessment records	5 years after deadline

Storage Tips

Tip	Reason
Digital copies	Photo or scan
Store safely	Password protected
Keep originals	Some requests need them
Organised by year	Easy to find

Common Questions

Multiple Jobs

Situation	P60
Two jobs on 5 April	P60 from each
Left one in January, have one in April	P45 from first, P60 from second

Self-Employed

Situation	Documents
Only self-employed	No P60 or P45
Employed AND self-employed	P60 from employment
Company director	P60 if salaried

Retired

Situation	Documents
Private pension	P60 from pension provider
State Pension	Statement from DWP
Former employer pension	P60 from administrator

Summary: P60 and P45 Quick Reference

P60

Feature	Details
What	Tax year summary
When	By 31 May
From	Every employer on 5 April
Keep for	22+ months
Use	Tax returns, mortgages, benefits

P45

Feature	Details
What	Leaving statement
When	When you leave a job
Parts 2 & 3	For new employer
Part 1A	Keep yourself
If lost	Use starter checklist

Key Actions

Action	Done
Store documents safely	☐
Check P60 accuracy	☐
Give P45 to new employer	☐
Keep copy of P45	☐
Register for Personal Tax Account	☐

Key Contacts

Service	Contact
HMRC	0300 200 3300
Personal Tax Account	gov.uk
Employer	Payroll department

These documents matter. They’re your proof of what you earned and what tax you paid. Keep them safe and check them when you receive them — mistakes happen, and catching them early saves hassle later.