What Happens If Your Employer Doesn’t Give You a P60?

Your employer is legally required to issue your P60 by 31 May. If it hasn’t arrived, or they’ve refused to provide it, here’s exactly what your rights are and what to do.

When should you receive your P60?

Employers must issue P60s by 31 May following the end of the tax year on 5 April. The 2025/26 P60 deadline was 31 May 2026. If yours hasn’t arrived by then, your employer is in breach of their legal obligations.

What to do if your P60 hasn’t arrived

1. Check your payroll portal — many employers now issue P60s digitally. Log in and check under Documents or Year End before contacting HR
2. Contact payroll or HR in writing — email your payroll team requesting your P60 and keep a copy of the email. This creates a paper trail if you need to escalate
3. Allow a reasonable response time — give your employer a few working days to respond before escalating
4. Escalate to HMRC — if your employer refuses or fails to respond, you can report the issue to HMRC by calling 0300 200 3300. HMRC can contact employers directly about failure to issue P60s

What HMRC can do

HMRC can issue penalties to employers who fail to provide P60s. They can also contact your employer on your behalf and require them to issue the document. However HMRC cannot issue a P60 themselves — only your employer can do that.

In the meantime, HMRC can provide a statement of earnings showing the same gross pay and tax figures via your Personal Tax Account at gov.uk. This is accepted by most lenders and landlords as an alternative.

What if you urgently need proof of income?

If you need proof of income now and can’t wait for your employer to act:

• Use HMRC’s Personal Tax Account at gov.uk for an instant statement of earnings
• Use recent payslips as interim income proof — many lenders accept these
• Create a replacement P60 with OS Payroll once you have your earnings figures from HMRC

→ Create a replacement P60

Frequently asked questions

Can my employer refuse to give me a P60?

No — issuing a P60 by 31 May is a legal requirement for every employer whose employees are still on payroll at 5 April. Refusal can result in HMRC penalties.

What if my employer has gone out of business?

If the company no longer exists, contact HMRC. They hold PAYE submissions from all employers and can provide your earnings and tax data via your Personal Tax Account or by phone.

Can I report my employer to HMRC for not issuing a P60?

Yes — call HMRC on 0300 200 3300. They take employer compliance seriously and can act on your behalf.

What’s the penalty for employers who don’t issue P60s?

HMRC can issue financial penalties to employers who fail to meet their P60 obligations. The exact amount depends on the scale of non-compliance.

This post is for general information only and does not constitute financial or tax advice.