Can I get a copy of my P45 or P60 from HMRC? (2026/27 Guide)

Clients frequently lose crucial tax documents and immediately ask: can I get a copy of my P45 or P60 from HMRC?

The short answer is no; HMRC will not provide a physical replacement P45 or P60. However, HMRC and the digital tax system do provide alternative ways to access the exact same pay and tax information.

The Employer’s Legal Obligation vs HMRC’s Role

Under the Income Tax (Pay As You Earn) Regulations 2003 (SI 2003/2682), the statutory duty to issue these forms falls strictly on the employer, not on HM Revenue & Customs (HMRC).

• P60s: Regulation 67 mandates that employers must issue a P60 to every employee who is in their employment on the last day of the tax year (5 April).  The employer must provide this certificate by 31 May following the end of that tax year.
• P45s: Regulation 36 requires employers to complete and issue Parts 1A, 2, and 3 of Form P45 to an employee on the day their employment ceases, or without unreasonable delay.

HMRC acts as the recipient of this data via Real Time Information (RTI) submissions; they do not function as a document repository that re-issues physical certificates to employees.

What to Do if You Have Lost Your P60

If an employee misplaces their P60, or an employer fails to issue one by the 31 May deadline, HMRC’s manual directs that the employee must first ask their employer for a replacement or the relevant details.

If the employer cannot or will not help, HMRC will not print a duplicate P60. Instead, provided HMRC has received the end-of-year data (the P14 equivalent) from the employer, HMRC will issue a letter detailing the employee’s pay and tax.  If HMRC has not received the data, they will advise on best estimates based on available information and refer the failure to an Employer Compliance Officer.

“Where the P14 (or equivalent) or P11D, as appropriate, has been received by HMRC, provide details to the taxpayer in a letter”

Alternative Option for 2026/27: If a client needs to prove their income and does not have their P60, HMRC guidance confirms that they can use a copy of their final payslip for the tax year (e.g., a March 2026 payslip for the 2025/26 tax year), provided it shows the total year-to-date figures.

What to Do if You Have Lost Your P45

You cannot get a replacement P45 from a previous employer or HMRC. Once a P45 is issued, the system does not allow for duplicates to prevent the same tax allowance from being applied to multiple employments simultaneously.

If an employee is starting a new job and does not have Parts 2 and 3 of their P45 to hand to their new employer, they must instead complete a “Starter Checklist” (the modern replacement for the P46).  This digital or paper form allows the new employer to determine the correct tax code to apply to the employee’s first pay.

The 2026/27 Digital Solution: The Personal Tax Account

For the 2026/27 tax year, the most efficient way to access missing P45 or P60 data is digitally. Clients should log into their HMRC Personal Tax Account (PTA) or use the HMRC App.

The PTA allows users to view their employment history, check the exact amount of tax they have paid, and print off their employment details.  This digital record serves as the official substitute for lost physical documents.

Summary of Rules and Solutions

For completeness, if an employer outright refuses to supply statutory forms or end-of-year data, advise your client that HMRC can enforce compliance. Under Finance Act 2008, Sch 36, HMRC has the power to require documents from employers if they are statutory records, though this is rarely necessary for routine PAYE queries when digital PTA records are available.