A P60 is an annual statement from your employer showing your total pay and the tax deducted during the tax year (6th April to 5th April). It's your official record for HMRC purposes.

When should I receive my P60?

Your employer must give you your P60 by 31st May following the end of the tax year. For the 2025/26 tax year, you should receive it by 31st May 2026.

Can I get a replacement P60 if I've lost mine?

Your employer isn't legally required to provide a replacement P60, though many will. Alternatively, you can use your Personal Tax Account on gov.uk to access your tax records, which contain the same information.

Do I need my P60 for a mortgage application?

Yes — lenders typically ask for your last 2-3 P60s as proof of income when applying for a mortgage. Keep them safe as they're important documents.

P60 Explained — What It Is and Why You Need It (UK) | PocketWise

Your P60 is an important tax document that summarizes your annual earnings and tax paid. Here’s everything you need to know about it.

What Is a P60?

Feature	Details
Official name	End of Year Certificate
Issued by	Your employer
Frequency	Once per year
Period covered	6 April to 5 April (tax year)
Purpose	Official record of pay and tax

What Your P60 Shows

Key Information

Section	What It Shows
Your name	Full name as registered
National Insurance number	Your NI number
Employer details	Name and PAYE reference
Total pay	Your earnings in the tax year
Tax deducted	Income tax taken through PAYE
National Insurance	NI contributions paid
Student loan	Deductions if applicable
Statutory payments	SSP, SMP, etc. if received
Tax code	At end of tax year

Example P60 Figures

Box	Example Amount
Total pay for year	£35,000
Tax deducted	£4,500
NI contributions	£2,860
Student loan deductions	£1,200
Pension contributions	£1,400

When You Should Receive It

Deadline

Tax Year	P60 Due By
2024/25	31 May 2025
2025/26	31 May 2026
2026/27	31 May 2027

Legal requirement: Your employer must provide your P60 by 31st May.

Format

Format	Details
Paper	Posted or handed to you
Electronic	PDF via email or payroll portal
Both valid	HMRC accepts either

Why You Need Your P60

Common Uses

Purpose	Why Needed
Mortgage application	Proof of income
Self assessment	Check figures match
Tax refund claim	Prove tax paid
Loan applications	Income verification
Benefit claims	Universal Credit, etc.
Proving income	Rental applications
Financial planning	Understanding your pay

Keep It Safe

Best Practice	Why
Store securely	Contains sensitive personal info
Keep multiple years	Last 6 years at minimum
Digital backup	Scan and save
Shred if disposing	Prevent identity theft

Multiple Jobs = Multiple P60s

If You Have More Than One Job

Situation	What Happens
Two employers	Receive P60 from each
Left job mid-year	Receive P45, not P60
Started new job	P60 from new employer only
Changed jobs	P60 from final employer

Part-Year Employment

Scenario	Document You Receive
Worked full tax year	P60
Left mid-year	P45 (on leaving)
Started mid-year	P60 (covering start date to 5 April)

P60 vs P45 vs P11D

Different Employment Documents

Document	When Issued	What It Shows
P60	End of tax year	Full year pay and tax
P45	When leaving job	Pay/tax up to leaving date
P11D	After tax year	Benefits and expenses
Payslip	Each pay period	That period’s pay

Lost Your P60? Here’s What to Do

Option 1: Ask Your Employer

Request	Outcome
Ask HR/Payroll	Many will provide copy
Not legally required	But usually accommodating
May charge small fee	For admin costs
Alternative format	May provide statement instead

Option 2: Check Your Personal Tax Account

Step	Action
1	Go to gov.uk/personal-tax-account
2	Sign in with Government Gateway
3	Select “Check your Income Tax”
4	View employment history
5	Access PAYE tax records

Your Personal Tax Account shows the same figures as your P60.

Option 3: Check Payslips

Your payslips contain year-to-date figures. Your March (or final) payslip should show cumulative totals.

Checking Your P60 Is Correct

Common Errors to Look For

Error	What to Check
Wrong tax paid	Compare to payslips
Incorrect NI	Should match NI category
Wrong personal details	Name, NI number
Missing employer pension	Should be shown
Student loan incorrect	Check deduction threshold

If You Find an Error

Contact your employer’s payroll
Request correction
They may issue amended P60
Check HMRC records updated

Understanding P60 Terminology

Key Terms

Term	Meaning
PAYE Reference	Employer’s tax reference
Tax Code	Determines your tax-free allowance
Final Tax Code	Your code at year end
Week 1/Month 1	Tax calculated non-cumulatively
Cumulative	Tax calculated on total earnings so far
NI Employee	Your NI contributions
Earnings at LEL	Lower Earnings Limit for NI
Earnings at UEL	Upper Earnings Limit for NI

NI Categories on P60

Category	Who It Applies To
A	Standard employee
B	Married women rate (historical)
C	Over state pension age
H	Apprentice under 25
J	Deferment
M	Under 21

P60 for Self Assessment

When Filing Your Tax Return

P60 Information	Where It Goes
Total pay	Employment income
Tax deducted	Tax already paid
Pension contributions	Relief at source
Student loan	Already deducted

Don’t Double Count

Your employer already reported these figures to HMRC. Cross-check that your self assessment matches.

Former Employers

Left Your Job?

Situation	Document
Left before 5 April	P45 when you left
Had earnings that year	P60 from final employer or HMRC record
Need proof of income	Personal Tax Account

Can’t Contact Former Employer?

Option	Process
HMRC Personal Tax Account	Contains all employment records
Written request to HMRC	Takes longer
Payslips	Use if you kept them

Digital P60s

Online Access Increasingly Common

Platform Type	How to Access
Employer payroll portal	Login to view/download
Email from payroll	PDF attachment
HR system	Self-service access

Are Digital P60s Valid?

Yes — HMRC accepts electronic P60s as valid documents for all purposes.

How Long to Keep Your P60

Recommended Retention

Purpose	Keep For
General tax records	6 years minimum
Pension calculations	Indefinitely
Mortgage applications	3-5 years
State pension proof	Indefinitely

Summary

Key Point	Remember
What it is	Annual pay and tax summary
When you get it	By 31st May each year
Purpose	Proof of income and tax paid
Keep it	At least 6 years
Lost it	Check Personal Tax Account
Multiple jobs	Get P60 from each employer

You Might Also Find Useful

Employee Benefits & Tax UK 2026/27 — BIK, P11D and Salary Sacrifice

Contents