What is a P60?
A P60 is an end-of-year PAYE certificate provided by an employer or pension provider.
It summarises important pay, pension and Income Tax information for the tax year ending on 5 April.
Your employer also reports the underlying payroll information to HMRC.
A P60 is your annual PAYE summary. It shows key information about your pay or pension and the Income Tax deducted during the completed tax year.
Who should receive a P60?
If you are still working for an employer on the final day of the tax year, 5 April, that employer should normally provide you with a P60.
You may also receive a P60 from a pension provider where your pension is taxed through PAYE.
If you stopped working for an employer before 5 April, the relevant leaving document is normally a P45 rather than a P60.
When should you receive your P60?
Employers normally have until 31 May
A qualifying employee should receive their P60 by 31 May following the end of the tax year.
The document can be provided on paper or electronically.
If you have not received one by the deadline, contact your employer or payroll department first.
What information does a P60 show?
The exact layout can vary between payroll systems, but a P60 normally includes key year-end PAYE information.
Pay or pension
Relevant taxable pay or pension reported through PAYE for the completed tax year.
Income Tax deducted
The PAYE Income Tax recorded for the tax year.
National Insurance
Relevant employee National Insurance contribution figures may also appear.
Your final tax code
The PAYE tax code being operated at the end of the tax year.
Student loan deductions
Student or postgraduate loan repayments made through payroll may be shown where relevant.
Statutory payments
Certain statutory payment information may also be included depending on your circumstances.
It primarily records PAYE employment or pension information. Other taxable income such as self-employment, rental income, savings or investments may not appear on the document.
Can you receive more than one P60?
Yes. If you have more than one job and are still employed by each employer on 5 April, you can receive a separate P60 from each one.
Keep all of them. When reviewing your overall Income Tax position, you need to consider all PAYE jobs and pensions rather than looking at only one certificate.
Do you get a P60 if you left your job before 5 April?
Normally, no. If you leave an employment before the end of the tax year, your employer should normally provide a P45 instead.
A P45 records relevant pay and tax information up to your leaving date, whereas a P60 is an end-of-year certificate for an employment that is still active on 5 April.
Read our P45 Explained Guide for more information.
What should you do if your P60 is lost or missing?
Unlike a P45, a replacement P60 can be provided.
Ask your employer
Contact the employer or payroll department that issued the original P60 and ask for another copy.
Check your HMRC account
Your Personal Tax Account or HMRC app may show the relevant pay and tax information.
Contact HMRC if necessary
If you cannot obtain the information from the employer, HMRC may be able to provide the PAYE details it holds.
What should you do if your P60 is wrong?
Compare the figures on the P60 with your final payslip and the employment details shown in your HMRC account.
If the pay, tax or other information appears incorrect, contact the employer or payroll department that issued the certificate.
Where a P60 needs correcting, the employer may provide a replacement certificate or written confirmation of the correction. Keep both the original document and the correction for your records.
Does a P60 show your tax code?
A P60 normally shows the tax code being operated at the end of the tax year.
This can be useful when checking whether your year-end PAYE information appears consistent with your circumstances.
However, a P60 tax code does not by itself prove that your total Income Tax calculation is correct. You may have had other codes earlier in the year or additional jobs, pensions, benefits or adjustments.
Read our Tax Codes Explained Guide for more detail.
Can a P60 help you check whether you overpaid tax?
Yes. A P60 is one of the main documents used when reviewing how much PAYE Income Tax was deducted during a completed tax year.
It can be useful when:
- Checking a potential Income Tax overpayment.
- Reviewing an HMRC P800 calculation.
- Claiming eligible employment expense tax relief.
- Completing Self Assessment where required.
- Checking pay and tax across multiple jobs.
- Providing evidence of employment income.
A large tax figure on a P60 does not automatically mean a refund is due. Your correct tax position depends on your overall income, allowances, tax codes and other relevant circumstances.
Read our Overpaid Tax Guide for more information.
What is the difference between a P45, P60 and P11D?
| Document | When it is used | Main purpose |
|---|---|---|
| P45 | When you leave an employment. | Records your leaving date and relevant PAYE pay, tax and tax-code information up to the date you left. |
| P60 | If you are still employed by that employer on 5 April. | Summarises relevant PAYE pay and tax information for the completed tax year. |
| P11D | Where relevant taxable benefits or expenses need to be reported. | Provides information about certain taxable benefits and expenses. |
Should you keep your P60?
Yes. Keep each P60 safely with your other employment and tax records.
It may be useful when:
- Checking PAYE deductions.
- Supporting a tax repayment review.
- Completing a tax return.
- Providing evidence of income.
- Checking an HMRC calculation.
- Confirming historical employment income.
Your P60 contains personal and financial information. Store paper and electronic copies securely and only share them where appropriate.
Reviewed & Updated
12 August 2026
PAYE end-of-year records
GO TAX REFUNDS
HM Revenue & Customs / GOV.UK
PAYE reporting processes and HMRC guidance can change. This guide provides general information and should be considered alongside your own employment, payroll and tax circumstances.
P60 Frequently Asked Questions
When should I receive my P60?
If you are still working for an employer on 5 April, the employer should normally provide your P60 by 31 May. It can be supplied on paper or electronically.
Do I get a P60 if I left my job before 5 April?
Normally not from that employment. If you left before the end of the tax year, the employer should generally have issued a P45 when you left.
Can I receive more than one P60?
Yes. If you have several PAYE jobs and are still employed by each employer on 5 April, you can receive a separate P60 from each one.
Can my employer send my P60 electronically?
Yes. A P60 can normally be supplied electronically as well as on paper.
Can I get a replacement P60?
Yes. Contact the relevant employer or payroll department and ask for another copy. You may also be able to view relevant pay and tax information through HMRC's online services.
What should I do if my P60 is wrong?
Contact the employer or payroll department that issued the P60 and ask them to review the information. Keep any replacement certificate or written correction with your original records.
Does a P60 show all of my income?
Not necessarily. It mainly records PAYE employment or pension information. Self-employment, rental income, savings and other taxable income may not appear on it.
Can a P60 help with a tax refund?
Yes. A P60 can help when reviewing a possible overpayment because it records relevant pay and Income Tax deducted during the completed tax year. Whether a refund is actually due depends on your overall tax position.
HMRC & GOV.UK Sources
This guide is reviewed against current HMRC guidance on P60 certificates, PAYE reporting and employment tax records.
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