A complete guide to the P60 form: what it contains, when you receive it, how to use it for tax refunds and mortgages, and what to do if you lose yours.
A P60 is an end-of-year summary certificate that your employer is legally required to give you if you were employed on 5 April (the last day of the UK tax year). The P60 summarises your total earnings from that employer and all the deductions made throughout the tax year.
The P60 is one of the most important financial documents you will receive as an employee. It acts as official confirmation of your earnings and tax payments, and is accepted by banks, mortgage lenders, HMRC, and government departments as proof of income.
Think of the P60 as your annual payroll statement — a complete summary of the relationship between you, your employer, and HMRC for the entire tax year. Unlike payslips, which show monthly or weekly figures, the P60 brings everything together in one document.
Your employer must give you your P60 by 31st May following the end of the tax year. The UK tax year runs from 6 April to 5 April, so:
Many larger employers issue P60s electronically through their online HR portals or payroll systems, meaning you may receive yours much earlier than 31 May. Some employers still issue paper P60s by post.
If you have not received your P60 by 31 May and you were employed on 5 April, contact your payroll department immediately. Employers who fail to issue a P60 by the deadline can face penalties from HMRC.
The P60 contains several important pieces of information about your employment for the year. Here is a typical P60 layout:
The key fields and what they mean:
Your P60 is a versatile document with several important uses:
If you overpaid income tax during the year — perhaps because your tax code was wrong or you changed jobs — your P60 provides the evidence needed to claim a refund. HMRC will sometimes issue a P800 tax calculation automatically if they believe you overpaid, but you may also need to contact them yourself.
Mortgage lenders and banks use P60s to verify your income. Most lenders ask for two to three years of P60s as part of a mortgage application. This allows them to assess the stability and level of your income over time.
If you apply for Universal Credit or other means-tested benefits, your P60 can be used as evidence of income. The DWP may also use HMRC data, but having your P60 to hand speeds up the process.
A P60 is widely accepted as official proof of income for rental applications, visa applications (including spouse/partner visas), some childcare benefit applications, and pension scheme queries.
If you complete a Self Assessment tax return, your P60 gives you the gross pay and tax figures you need for the employment section of your return. You should not need to tally up your payslips — the P60 does it all for you.
Unlike a P45, your employer can give you a replacement copy of your P60 (or a duplicate statement containing the same information). If you have lost your P60, here are your options:
Contact your payroll department and request a replacement P60 or equivalent document. Employers are required to keep payroll records for at least 3 years (in practice many keep them for much longer), so they should be able to reprint it. They may issue it as a printed copy stamped "replacement" or provide a formal letter with the same figures.
Many employers now store P60s electronically in HR or payroll portals (such as MyHR, Workday, or similar systems). Log in and check whether previous years' P60s are available to download as PDFs.
While HMRC cannot give you a copy of your actual P60, your Personal Tax Account on GOV.UK shows your employment income and tax paid for each tax year. This information can be used as supporting evidence for most purposes where a P60 is requested, though some institutions specifically require the official document.
| Feature | P60 | P45 |
|---|---|---|
| When issued | By 31 May each year | When you leave a job |
| Who issues it | Current employer (on 5 April) | The employer you are leaving |
| What it covers | Full tax year (6 April – 5 April) | Start of tax year to leaving date |
| Who receives one | Employees still employed on 5 April | Employees leaving part-way through year |
| Can you get a replacement? | Yes, from your employer | No replacement available (use Starter Checklist) |
| Main use | Tax refunds, proof of income, mortgage | Give to new employer for correct tax code |
| Parts | Single document for employee | Part 1 (HMRC), Part 1A (you), Parts 2&3 (new employer) |
One of the most valuable uses of your P60 is checking whether you have paid the right amount of income tax for the year. If you have overpaid, you are entitled to a refund.
HMRC automatically reconciles tax payments after the end of the tax year for PAYE taxpayers. If they calculate that you have overpaid, they will send you a P800 tax calculation by post (usually between June and November), along with instructions on how to claim your refund. You can claim online, and most refunds are processed within 5 weeks.
If you believe you have overpaid but have not received a P800, you can contact HMRC directly (0300 200 3300) with your P60 figures. You can also check and update your tax records online via your Personal Tax Account.
If you complete a Self Assessment tax return (for example, because you are self-employed or have other income), you include your P60 figures in the employment section. Any overpaid PAYE tax will be credited against your Self Assessment bill or refunded.
Common reasons for overpaying tax that your P60 can help you reclaim include: being taxed on an emergency tax code, changing jobs mid-year, working part of the year only, and incorrect tax code adjustments.
Mortgage lenders use P60s as the primary documentary evidence of employment income when assessing affordability. Here is what you need to know:
If you have more than one employer at the same time (for example, a main job and a part-time job), you will receive a separate P60 from each employer at the end of the tax year.
This is important for several reasons:
If you are self-employed, you will not receive a P60 because you do not have an employer to issue one. The equivalent documentation for self-employed people includes:
If you are both employed (part-time) and self-employed, you will receive a P60 from your employer for your employment income, and you will complete a Self Assessment return for your self-employment income. Both should be declared in your Self Assessment return.
A P60 is an end-of-year certificate issued by your employer, summarising your total pay and deductions for the tax year (6 April to 5 April). It shows your total gross earnings, income tax paid, National Insurance contributions, employer NI, tax code used, and any student loan deductions. It is one of the most important financial documents you will receive as an employee.
Your employer must give you your P60 by 31st May following the end of the tax year. The UK tax year runs from 6 April to 5 April, so your P60 for the 2025/26 tax year (ending 5 April 2026) must be issued by 31 May 2026. Many employers issue them electronically earlier than this deadline.
Ask your employer for a replacement — they are required to keep payroll records for at least 3 years and can reprint your P60. You can also check your employer's online HR portal. While HMRC cannot give you a copy of your P60, your Personal Tax Account on GOV.UK shows your income and tax history, which can serve as supporting evidence.
A P60 is given to employees still in work at the end of the tax year (5 April) and covers the full year's pay and tax. A P45 is given when you leave a job, covering earnings from the start of the tax year to your leaving date. You get a P60 from each employer you work for at year-end; you get a P45 only when you leave a job. You can get a replacement P60 but not a replacement P45.
Yes. If your P60 shows you paid more income tax than you should have, you can use it to claim a refund. HMRC may send you a P800 tax calculation automatically. Otherwise, you can contact HMRC directly on 0300 200 3300, use your Personal Tax Account online, or include the figures in a Self Assessment return. Common reasons for overpaying include wrong tax code, changing jobs, or working for only part of the year.
No. Self-employed people do not receive a P60. The equivalent documents for self-employed people are the SA302 tax calculation and tax year overview from HMRC, which can be downloaded from your GOV.UK Personal Tax Account. These are what mortgage lenders and other organisations accept as proof of income for self-employed individuals.
Yes. P60s are widely accepted by mortgage lenders as proof of income. Most lenders request two or three years of P60s to assess income stability. If you have multiple employers, provide a P60 from each. For bonus income, lenders typically average your bonus across 2–3 years. Store your P60s safely — either physically or digitally — as you may need them years after they were issued.