P60 Certificate: Year End 5th April 2025
Looking for your P60 for the 2025/26 tax year? Here’s everything you need to know — when it should arrive, what it shows, how to check it’s correct, and what to do if you need a replacement.
The 2025/26 P60 — key facts
| Detail | |
|---|---|
| Tax year covered | 6 April 2025 – 5 April 2026 |
| Issued by | Your employer (not HMRC) |
| Legal deadline | 31 May 2026 |
| Personal allowance 2025/26 | £12,570 |
| Basic rate | 20% on earnings above £12,570 |
| Employee NI rate | 8% between £12,570 – £50,270 |
What does your 2025/26 P60 show?
Your P60 is your end-of-year tax certificate. It shows:
- Total gross pay for the 2025/26 tax year
- Total income tax deducted via PAYE
- National Insurance contributions — including the NI earnings bands breakdown
- Student loan repayments (if applicable)
- Statutory pay received (maternity, sick, paternity)
- Your tax code at 5 April 2026
- Your employer’s PAYE reference number
How to check your 2025/26 P60 is correct
Use the free OS Payroll P60 Calculator and select the 2025/26 tax year. Enter your gross salary and tax code, and compare the calculated income tax and NI figures against your P60.
→ Free P60 Calculator — check your figures
Lost your 2025/26 P60?
Your employer is not legally required to reissue a replacement, but many will. Your options:
- Check your payroll portal for a digital copy
- Ask HR or payroll for a duplicate
- Get a statement of earnings from HMRC via gov.uk/personal-tax-account
- Create a replacement P60 with OS Payroll using your earnings data
→ Create a replacement 2025/26 P60
Frequently asked questions
When should I receive my 2025/26 P60?
By 31 May 2026. Most employers issue P60s in April or early May. If yours hasn’t arrived by end of May, contact your payroll department.
Does the P60 come from HMRC or my employer?
Always from your employer — HMRC don’t issue P60s. HMRC hold the underlying data but it’s your employer’s responsibility to produce the document.
What tax rates apply to the 2025/26 P60?
Personal allowance: £12,570. Basic rate: 20% on earnings above £12,570 up to £50,270. Higher rate: 40% above £50,270. Employee NI: 8% between £12,570 and £50,270, 2% above.
My 2025/26 P60 figures look wrong — what do I do?
Compare against your March or April 2026 payslip YTD totals — they should match. Use the P60 Calculator to check expected figures. Contact your payroll department with any discrepancy.
This post is for general information only and does not constitute financial or tax advice.