UK HMRC Forms · 2026/27
What is a P60? UK 2026/27 Guide
What it is
The P60 is the UK end-of-tax-year certificate. Issued annually by your employer, it summarises everything you've earned and paid in tax for the previous tax year (6 April to 5 April). The P60 includes: total taxable pay, total income tax paid, total National Insurance paid (Class 1), tax code at year-end, your NI number and PAYE reference, and any student loan deductions. It's the single most important UK tax document to keep.
Who needs this
Every UK PAYE employee in active employment on 5 April should receive a P60. If you change jobs mid-year, you'll only get a P60 from the employer who has you on 5 April — not from previous employers (who issued P45s instead). Self-employed people don't get P60s; they get their figures from self-assessment instead.
When you'll see it
By 31 May after the tax year ends. Most UK employers issue P60s in early to mid May. Many now issue them digitally through payroll portals or via secure email. If you haven't received your P60 by 31 May, contact your employer's HR/payroll team — they're legally required to provide one and the deadline is statutory.
How to get it
If you've not received your P60: contact your employer's HR or payroll department immediately. The legal deadline is 31 May. If you've changed jobs and the previous employer hasn't given a P60 (correct — they only owe a P45), check your final P45 against your records. If the employer has gone out of business, HMRC can provide year-end figures via your personal tax account.
Common issues
Common P60 issues: (1) figures don't match your last payslip of the year (ask for a corrected P60 — common with year-end bonus accounting), (2) lost P60 (your employer can issue duplicates), (3) wrong tax code shown (raises questions about whether the tax was correctly deducted — check via HMRC personal tax account), and (4) self-employed thinking they should have a P60 (you don't — you get figures from self-assessment).
Recruiter pro tip
Keep all P60s for at least 4 years — they're the only authoritative record of UK tax paid. Required for: self-assessment, mortgage applications (lenders almost always want 2-3 years of P60s), claiming tax refunds, applying for visas, and child benefit/Universal Credit applications. Scan and save digitally the day you receive them. Senior UK earners with multiple income sources should keep P60s permanently.
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