P60
An annual certificate your employer gives you at the end of the tax year (by 31 May) summarising your total pay and total tax deducted under PAYE for the year. You need your P60 to complete a Self Assessment return, claim a tax refund, or apply for tax credits. Keep it for at least 22 months after the end of the tax year.
How it works
Only the employer you are working for on 5 April, the last day of the tax year, issues you a P60. If you left a job earlier in the year, that employer gives you a P45 instead, not a P60, so the two documents are not interchangeable and cover different situations.
The P60 is your official annual proof of total pay and tax deducted under PAYE, and it is widely relied on outside of tax filing too — mortgage lenders, letting agents, and some benefit or tax credit claims ask for it as evidence of income. Many employers now issue it digitally through payroll software rather than on paper.
If you had more than one job that continued into the new tax year, you should receive a separate P60 from each employer you were still with on 5 April, since each one only reports the pay and tax it handled itself.
Frequently asked questions
What if I have two jobs at once?
You should get a P60 from each employer you are still working for at 5 April, since each P60 only covers the pay and tax that specific employer processed through PAYE.
What if my employer doesn't give me a P60?
Employers are legally required to provide one by 31 May; if it doesn't arrive, ask your payroll department directly or check your online personal tax account for the same figures.
Can I use a payslip instead of a lost P60?
A final payslip from March can show similar cumulative figures, but it's best to request a duplicate P60 from your employer or check HMRC's online record for the official version.
Related Terms
P45
A form your employer gives you when you leave a job, showing your tax code, total pay, and total tax paid in the current tax year up to your leaving date.
PAYE
Pay As You Earn — the system by which employers deduct income tax and National Insurance directly from employees' wages before paying them, and remit the deductions to HMRC on their behalf.
Self Assessment
The system by which individuals report their own income, gains, and reliefs to HMRC each year through an online or paper tax return, rather than having tax collected automatically under PAYE.
Tax Year
The 12-month period used for UK tax purposes, running from 6 April to the following 5 April.