When Do P60s Come Out? Deadlines and Employer Rules

Every employed person in the UK who is still in their job on 5 April is entitled to a P60. Your employer is legally required to issue it — but by when? And what should you do if it doesn’t arrive? Here’s everything you need to know about P60 deadlines for 2026.

When do P60s come out?

Employers must issue your P60 by 31 May following the end of the tax year. The tax year runs from 6 April to 5 April, so:

Many employers issue P60s well before the deadline — often in April straight after payroll year end. If yours hasn’t arrived by the end of May, your employer is in breach of the legal requirement.

Who gets a P60?

You receive a P60 if you are an employee and still working for that employer on 5 April (the last day of the tax year). Specifically:

• If you’re employed on 5 April, your employer must issue a P60
• If you have two or more jobs, you’ll receive a separate P60 from each employer
• If you left your job before 5 April, you received a P45 instead — not a P60
• If you’re self-employed, you don’t receive a P60

How will you receive it?

Employers can issue P60s in two formats, both of which are legally valid:

• Paper P60 — posted to your home address or handed to you directly
• Digital P60 (eP60) — issued via your employer’s payroll portal or emailed as a PDF

If your employer uses a digital payroll system like Workday, BambooHR, or Sage HR, your P60 will almost certainly be available to download from your employee portal. Check there first before contacting HR.

What if your P60 is late?

If 31 May has passed and you haven’t received your P60:

1. Check your payroll portal first — it may already be there digitally
2. Contact your payroll or HR department — ask them to confirm when it was issued and how
3. If they fail to provide it — employers who don’t issue P60s can face penalties from HMRC. You can report the failure to HMRC by calling 0300 200 3300

Why the 31 May deadline matters

The P60 deadline isn’t arbitrary. In May and June you’re most likely to need your P60 for:

• Mortgage and remortgage applications — lenders ask for P60s as annual income proof
• Tax refund claims — HMRC processes many refunds after year end
• Self-assessment returns — if you file a tax return, you’ll need P60 figures
• Rental applications — landlords often require recent P60s
• Benefit claims and visa applications

What if you’ve lost your P60?

Your employer is not legally required to reissue a replacement — once issued, it’s considered delivered. However many employers will help. Your options are:

• Check your payroll portal for a digital copy
• Ask HR or payroll for a duplicate
• Get a statement of earnings from HMRC via your Personal Tax Account at gov.uk
• Create a replacement P60 document with OS Payroll

→ Create a replacement P60

Frequently asked questions

When do P60s come out for 2026?

P60s for the 2025/26 tax year must be issued by 31 May 2026. The tax year ended on 5 April 2026. Most employers issue them in April or early May.

What happens if my employer misses the P60 deadline?

Employers who fail to issue P60s by 31 May can face HMRC penalties. If yours hasn’t arrived, contact your payroll department first. If they don’t resolve it, you can report the issue to HMRC.

Do I get a P60 if I changed jobs during the year?

Yes — as long as you were still employed at your current employer on 5 April. Your P60 will show earnings from this employer, and if you handed in a P45 from your previous job, those figures will appear in the ‘previous employment’ section.

Is a digital P60 legally valid?

Yes. Electronic P60s (eP60s) issued via payroll portals or email are fully legally valid and are accepted by lenders, landlords, and government bodies exactly as paper P60s are.

I left my job in February — why didn’t I get a P60?

Because you weren’t employed by that company on 5 April (the last day of the tax year). You’ll have received a P45 when you left instead. Your current employer will issue a P60 at the end of this tax year.

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