What is a P60? Everything you need to know

​If you’re employed in the UK, you’ll receive several tax documents throughout your working life, and one of the most important is the P60. This annual certificate summarises your total pay, tax and National Insurance for the tax year and is essential for everything from claiming a refund to applying for a mortgage. In this guide, you’ll find clear explanations of what a P60 is, when you receive it, how to read it and why it matters for your financial records.

P60 meaning: What is a P60 form in the UK?

A P60 is an official end-of-year tax document that shows your total earnings and the Income Tax and National Insurance you’ve paid through PAYE between 6 April and 5 April. It acts as proof of your income and tax deductions for the tax year.

A P60 serves an important purpose for both employees and employers. It provides a clear summary of pay and PAYE deductions, and it’s often needed when applying for refunds, completing a Self Assessment tax return or proving your income for loans, benefits or financial checks. Employers must give a P60 to anyone on their payroll on the final day of the tax year, and this must be issued by 31 May. Individuals can also view their P60 information through their HMRC personal tax account.

A P60 document typically includes:

• Your personal details (name, National Insurance number)

• Your employer’s details

• Total pay for the tax year

• Total Income Tax deducted

• National Insurance contributions

• Statutory payments received (such as maternity, paternity or sick pay)

• Your final tax code for the year

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When do you get a P60?

You receive a P60 at the end of every tax year, and employers must issue it by 31 May. You’ll only get a P60 if you’re paid through PAYE on the final day of the tax year, which runs from 6 April to 5 April.

Employees receive a P60 once a year as a summary of their taxable income and deductions. Your employer, or pension provider if you’re receiving a taxable pension, is responsible for issuing it. This can be provided as a paper document or electronically, depending on how your organisation delivers payslips and tax forms.

You are entitled to a P60 if you are on an employer’s payroll on 5 April, including part-time and full-time workers, limited company directors paid via PAYE and pension recipients. If you have multiple jobs, you will receive a separate P60 from each employer. However, if you leave a job before the end of the tax year, you will receive a P45 instead of a P60 for that employment. Self-employed individuals do not get a P60, as their income is reported through the Self Assessment system.

If you haven’t received your P60 by the end of May, contact your employer’s HR or payroll department. If you need to access your information and cannot get a copy, for example, if the business has closed, you can view your pay and tax data through your HMRC personal tax account or the HMRC app.

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What is a P60 used for?

A P60 is used as proof of your annual income and the tax you’ve paid, and it’s often required for mortgage applications, tax refunds, benefit claims and other financial checks. It provides an official record of your earnings, Income Tax and National Insurance for the whole tax year.

Your P60 is one of the most important documents you receive each year because it is used across a range of real-life financial situations. If you need to claim a tax refund, your P60 confirms how much tax you’ve already paid through PAYE. Lenders and landlords often request it when you apply for a mortgage, loan or rental property, as it verifies stable income. It’s also used for Universal Credit, tax credits and other benefit assessments, as well as for Student Finance applications that require proof of household income.

If you complete a Self Assessment tax return, your P60 helps you report your employed income accurately and avoid paying too much tax. It’s also a helpful way to check that your employer has used the correct tax code and National Insurance number.

Employers must issue a P60 by 31 May, and if you work multiple jobs, you’ll receive a P60 from each employer. If you lose yours, you can request a copy from your employer or view your pay and tax information through your HMRC personal tax account.

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How to read a P60

A P60 is divided into several key sections, with each part showing important information about your income, tax and National Insurance for the tax year. Understanding what each part means helps you check for errors, keep accurate records and provide the correct documents when applying for tax refunds, benefits or financial products.

1. Employee details

The first part of your P60 contains your name, National Insurance number and payroll number. Your NI number is a lifelong identifier used by HMRC, while your employer assigns your payroll number for internal use. These details ensure your income and contributions are recorded correctly.

This section includes:

• Your name

• National Insurance number

• Payroll number

For example, if you spot an incorrect digit in your NI number, it’s important to contact your employer quickly so HMRC receives accurate information for the year.

2. Employer’s PAYE reference

Your P60 lists the PAYE reference number that identifies your employer for tax purposes. It usually looks like a set of three numbers followed by letters or additional numbers. The first part shows which HMRC office manages the employer’s PAYE scheme, and the second part is unique to the employer. This reference is used when contacting HMRC or when lenders need to verify your employment.

This section includes:

• HMRC office number

• Employer’s PAYE reference ​

For example, during a mortgage application, you may be asked for this reference so the lender can cross-check your income with the details on your P60.

3. Pay and Income Tax details

This section outlines your earnings and tax deductions. If you changed jobs during the tax year and provided your P45, your pay and tax from earlier jobs will appear under “In previous employment(s)”. The “In this employment” area shows what you earned and what tax was deducted in your current job, and the total for the year combines all relevant employments. This section also shows your final tax code, which determines your tax-free allowance, such as the standard 1257L code.

This section includes:

• Pay and tax from previous employment

• Pay and tax from current employment

• Total annual earnings and tax

• Final tax code

For example, if your P60 shows a higher tax deduction than expected, checking the tax code in this section might reveal that you were placed on an emergency code earlier in the year, allowing you to claim a refund.

4. National Insurance contributions

Your P60 also summarises your National Insurance deductions. It shows how much you paid throughout the year and highlights the key earnings thresholds that determine when NI starts and when the rate changes. These include the Lower Earnings Limit, the Primary Threshold and the Upper Earnings Limit.

This section includes:

• Total NI contributions

• Lower Earnings Limit (LEL)

• Primary Threshold (PT)

• Upper Earnings Limit (UEL) ​

For example, if your NI contributions appear lower than usual, you may notice that your earnings were below the Primary Threshold for part of the year, meaning you weren’t required to pay NI during that period.

5. Statutory payments

If you received any statutory payments during the year, such as maternity, paternity, adoption, shared parental or parental bereavement pay, they will appear here. This section helps you understand any periods where statutory payments replaced your normal salary.

This section includes:

• Statutory Maternity Pay

• Statutory Paternity Pay

• Statutory Shared Parental Pay

• Statutory Adoption Pay

• Parental Bereavement Pay

For example, if you took maternity leave, the P60 will show the amount of Statutory Maternity Pay you received, and lenders can use this as part of your verified annual income if needed.

6. Other details

The final section covers additional deductions, such as repayments for Student Loans or Postgraduate Loans. This helps you confirm that the correct plan and repayment amounts were applied.

This section includes:

• Student Loan deductions

• Postgraduate Loan deductions

• Other relevant payroll adjustments

For example, if your P60 shows repayments under the wrong student loan plan, you can raise this with HMRC and your employer so future deductions are corrected.

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How do I get my P60?

You usually receive your P60 from your employer or pension provider by 31 May each year. It may be issued as a paper document or electronically. If you don’t receive it, you can request a copy from your employer or access your pay and tax information through your HMRC personal tax account.

Employers are legally responsible for issuing P60s to every employee who is on their payroll on 5 April. These can be provided as paper copies or digital versions through payroll portals, secure emails or employer apps, and both formats are equally valid for tax, mortgage, loan and benefit applications. Employers must ensure the information is accurate, issue replacements if needed, and retain P60 records for at least 3 years.

If you haven’t received your P60 by the 31 May deadline, your first step is to contact your employer’s HR or payroll team. They can quickly reissue a copy or provide a duplicate if the original was lost. If your employer has closed, cannot provide a copy, or if you need historical records, you can sign in to your HMRC personal tax account, go to the PAYE section and view or print your income and employment history, which contains the same information as a P60.

People with multiple jobs will receive a separate P60 from each employer they worked for on 5 April. If you left a job before that date, you will receive a P45 instead, and your new employer will include those earlier earnings on your end-of-year P60. Self-employed individuals do not receive a P60 and instead use their SA302 tax calculation as proof of income.

There is no difference in validity between paper and digital P60s; both contain identical information, including your total pay, tax deducted, National Insurance contributions and employer details. Paper copies must be stored safely, while digital versions are easy to back up, access and share. Regardless of format, it’s recommended to keep your P60s for at least 6 years in case you need them for financial checks, applications, or tax queries in the future.

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Lost P60? How to request a replacement

If you’ve lost your P60, you can request a replacement directly from your employer’s payroll or HR department or access the same pay and tax information through your HMRC personal tax account. Employers can reissue copies, while HMRC provides an online record that contains the equivalent details.

If your P60 has been lost or misplaced, your employer should be your first point of contact. Employers are required to issue P60s by 31 May and can provide a duplicate copy or a “statement of earnings” containing the same information. If your employer uses an online payroll portal such as Sage, Xero or BrightPay, you may also be able to log in and download a digital version instantly.

If you cannot obtain a copy from your employer, for example, if the business has closed, you can sign in to your HMRC personal tax account to view your income and tax history for the current and previous tax years. While HMRC does not reissue P60s themselves, the online employment summary contains all the figures usually shown on a P60 and is accepted for most official purposes. If you cannot access the online service, you can contact HMRC directly and ask for your employment income information to be sent by letter.

You will receive a separate P60 from each employer you worked for on 5 April. If you left a job before that date, you would have been given a P45 instead, which cannot be reissued once lost. In this situation, your current employer uses a starter checklist to set your tax code, and your end-of-year P60 will reflect your total earnings.

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What is the difference between a P45 and a P60?

The difference between a P45 and a P60 is simple: a P45 is issued when you leave a job and shows your pay and tax up to your leaving date, while a P60 is issued at the end of the tax year and summarises your total earnings and deductions if you are still employed on 5 April.

A P45 is an end-of-employment document. You receive it whenever you leave a job, whether you resign, are dismissed, retire or move to a new role. It shows your pay and tax for the current tax year up to your final working day. This document helps your new employer set the correct tax code and ensures your PAYE record continues accurately. You receive a separate P45 for every job you leave during the tax year, and if a replacement is needed, only your former employer can provide one. HMRC does not reissue P45s.

A P60, on the other hand, is an end-of-year certificate issued annually by every employer you work for on 5 April. It covers the whole tax year from 6 April to 5 April and includes your total pay, Income Tax deductions and National Insurance contributions. A P60 is often required for mortgage applications, benefit claims, tax refunds and Self Assessment tax returns. If you lose a P60, your employer can provide a duplicate, or you can view the information through your HMRC personal tax account.

Both documents are essential for maintaining accurate tax records and should be stored safely for at least six years.

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Understanding your P60 makes managing your tax, income records and financial applications far simpler. Whether you’re checking your tax code, applying for a loan or preparing a Self Assessment return, your P60 gives you an accurate snapshot of your earnings and deductions for the tax year. Remember to keep it safe, request a replacement if needed and use your HMRC personal tax account to stay on top of your information.

If you want to understand your other tax documents too, mainly what a P45 includes and how it differs, read our complete guide to the P45 to stay confident and informed about your PAYE records.