UK P60 Guide: What to Know About Year-End Payroll Documents
Everything you need to know about your P60 — what it is, who gets one, what every field means, and what to do with it. Updated for 2026/27.
What is a P60?
A P60 is your end-of-year tax certificate. It’s issued by your employer every May and shows your total gross pay and all deductions for the full tax year (6 April to 5 April). It is one of the most important financial documents you’ll receive as an employee.
Who gets a P60?
You receive a P60 from every employer you work for on 5 April — the last day of the tax year. If you have two jobs, you receive a separate P60 from each employer. If you left your job before 5 April, you received a P45 instead.
Self-employed people do not receive P60s.
When does your P60 arrive?
Employers must issue P60s by 31 May following the end of the tax year. Many issue them in April. If yours hasn’t arrived by 31 May, contact your payroll department.
What does a P60 show?
| Field | What it shows |
|---|---|
| Total gross pay | Everything you earned before deductions this tax year |
| Income tax deducted | Total PAYE tax paid via your employer |
| National Insurance | Employee NI broken down across earnings bands |
| Student loan | Total loan repayments deducted during the year |
| Statutory pay | SMP, SPP, SSP received during the year |
| Tax code at 5 April | The code in use at year end (usually 1257L) |
| Employer PAYE reference | Your employer’s unique HMRC identifier |
What is your P60 used for?
- Mortgage and remortgage applications — lenders ask for 2–3 years of P60s as annual income proof
- Tax refund claims — HMRC uses it to calculate any overpaid tax
- Self-assessment tax returns — the primary reference for employed income
- Visa and immigration applications — the Home Office uses it to verify earnings
- Rental applications — landlords use it for affordability checks
- Benefit claims — Universal Credit and other benefits may require it
How to check your P60 is correct
Your P60 totals should match the YTD figures on your final payslip of the year. Use the free P60 Calculator to verify your income tax and NI figures.
What if you’ve lost your P60?
Check your payroll portal first, then ask your employer. HMRC can provide a statement of earnings as an alternative. Or create a replacement P60 with OS Payroll.
Frequently asked questions
Does HMRC issue P60s?
No — P60s are always issued by your employer. HMRC receive the payroll data but the document itself comes from the company you work for.
How long should I keep my P60?
HMRC recommend at least 4 years. Six years is safer as it covers the maximum period for most HMRC investigations.
Can I get a P60 online?
Many employers issue P60s digitally via payroll portals. Check your employee portal first — it’s usually the fastest route. HMRC’s Personal Tax Account also shows your earnings and tax history.
What is the difference between a P60 and a P45?
A P60 is issued at the end of the tax year and covers your full year’s earnings. A P45 is issued when you leave a job and covers earnings up to your leaving date. You keep your P60; you give your P45 to your new employer.
This post is for general information only and does not constitute financial or tax advice.
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