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HMRC internal manual

PAYE Manual

HM Revenue & Customs
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Employment maintenance: create employment: form P60

A form P60 is an end of year certificate that shows details of an employee’s pay, tax, NIC and other credits or deductions.

Employer’s responsibilities

By 31 May each year, employers must give a form P60 to each employee working for them at 5 April, and for whom they have completed a P11 working sheet or FPS. They should

  • Not issue forms P60 for any employees who no longer worked for them at 5 April
  • Only give one form P60 to each employee, even if an employee worked for them more than once in that tax year

Why do employees need a form P60?

The form P60 gives employees details, for the tax year just ended, of their

  • Pay or pension received
  • Income tax paid
  • NIC
  • Working tax credits received
  • Student loan repayments
  • Statutory payments
  • Final tax code

The law requires employees keep a record of their taxable income for at least 22 months after the end of the current tax year as it may be needed for completion of a tax return or to make a claim for tax credits.

If an individual sends in their P60, for example, to make a claim for repayment, and the end of year details have not yet been posted to the individual’s record their record should be updated to show the P60 details on PAYE Service screens.

Employee does not receive form P60 by 31 May

The employee should first ask their employer to give them a form P60. If they still do not get one, they should write to their own HMRC office.

Versions of form P60

A single sheet version of form P60 was introduced from 2007-2008 and was in use alongside the 3 part P14 / P60. The single sheet form P60 is for employers who file their end of year returns electronically but still have to provide their employees with paper P60s. The 3 part P14 / P60 remained in use until 2009-2010.