Everything you need to know about Form P60

What is Form P60?

Form P60, End of Year Certificate, is the summary a UK employer must give to every employee who was on their payroll on the last day of the tax year (5 April). It shows total pay, total tax deducted, and total National Insurance contributions for the full tax year (6 April to 5 April), along with the employer's PAYE reference and the employee's National Insurance number and tax code. If an employee had more than one job or left an employer partway through the year, they receive a P45 rather than a P60 for that particular employment.

Who receives Form P60 and when?

Every employee who is still employed on 5 April must receive a P60 from their employer by 31 May following the end of the tax year. Employers can issue P60s electronically through payroll software or an online employee portal, or on paper. Employees with multiple jobs receive a separate P60 from each employer they were still working for on 5 April.

What P60 is used for?

A P60 is one of the key documents proving income and tax paid — used for mortgage and loan applications, tax credit and Universal Credit claims, student loan repayment queries, claiming a tax refund, and completing a Self Assessment tax return if required. It's also the document most people check first when trying to reconcile whether they've paid the right amount of tax for the year, since it shows the final year-to-date totals from the employer's payroll system.

What to do if your P60 looks wrong?

Compare the P60 figures against your final payslip of the tax year — the year-to-date totals should match exactly. If there's a discrepancy, ask your employer's payroll department to investigate and issue a corrected P60 if needed. If you believe you've overpaid or underpaid tax based on the P60 figures, you can use HMRC's online tax checker or contact HMRC directly; a P800 tax calculation is often issued automatically after the tax year ends if HMRC's records show a discrepancy.