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Guidance

PAYE draft forms: specifications for substitute forms P60

Use this guide to design employer substitute forms P60 for tax years 2025 to 2026 and 2026 to 2027.

Updates to this page

From:
HM Revenue & Customs
Published:
2 November 2016
Last updated:
11 December 2025
Show all updates

  1. The ‘Specifications for substitute forms P60: RD1’ has been added for 2026 to 2027.

  2. The ‘Specifications for substitute forms P60: RD1’ have been updated for tax year 2024 to 2025 and the ‘Specifications for substitute forms P60:RD1’ have been added for tax year 2025 to 2026.

  3. The 'Specifications for substitute forms P60: RD1' has been added for 2024 to 2025.

  4. The ‘Specification for substitute form P60: RD1’ has been updated for 2023 to 2024.

  5. The ‘Specification for substitute form P60: RD1’ has been updated for 2023 to 2024.

  6. The ‘Specification for substitute form P60: RD1’ has been updated for 2022 to 2023.

  7. The ‘Specification for substitute form P60: RD1’ has been updated for 2021 to 2022.

  8. The ‘Specification for substitute form P60: RD1’ has been updated for 2020 to 2021.

  9. The ‘Specifications for substitute forms P60: RD1’ has been added for 2020 to 2021.

  10. The ‘Specifications for substitute forms P60: RD1’ has been added for 2019 to 2020.

  11. The ‘Specifications for substitute forms P60: RD1’ has been added for 2018 to 2019.

  12. Guide ‘Specifications for substitute forms P60: RD1’ has been added for 2017 to 2018.

  13. First published.

Documents

Specifications for substitute forms P60: RD1 2026 to 2027

PDF, 264 KB, 9 pages

This file may not be suitable for users of assistive technology.

Request an accessible format
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Specifications for substitute forms P60: RD1 2025 to 2026

PDF, 532 KB, 10 pages

This file may not be suitable for users of assistive technology.

Request an accessible format
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

These specifications explain how to design P60 ‘End of Year Certificate’ substitute forms.

This guide also includes information on:

  • how to adapt your substitute form P60 for a pension fund scheme
  • what to do if you want to issue your substitute form P60 electronically

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