The P60 Form UK: Your 2026/27 End of Year Certificate Explained

As of 19 June 2026, the P60 remains a cornerstone of the UK’s PAYE system. It provides employees with a vital summary of their earnings and tax deductions for the tax year. This guide covers the legal requirements surrounding the P60, its practical uses, and what to do if the document is missing or incorrect.

What is a P60?

A P60, officially known as an ‘End of Year Certificate’, is a document that summarises an employee’s total pay and the tax they have paid in a single tax year (6 April to 5 April).

Under the Income Tax (Pay As You Earn) Regulations 2003, employers have a legal obligation to provide a P60 to every employee who is in their employment on 5 April, the last day of the tax year.

Employer Obligations: Who Gets a P60 and When?

The rules for issuing a P60 are clear and mandatory.

• Who receives one? Every employee who is on the employer’s payroll on the final day of the tax year (5 April).
• When must it be provided? The employer must provide the P60, either in paper or electronic format, by 31 May following the end of the tax year.

If an employee has more than one job on 5 April, they will receive a separate P60 from each employer.

Information Contained on a P60

Regulation 67 of the PAYE Regulations specifies the exact information a P60 must show. This data is crucial for tax reconciliation and proof of income.

This information allows the employee, and HMRC, to verify that the correct amount of tax has been deducted through the PAYE system for that employment. HMRC uses this information, often submitted by employers on a Form P14, to update an individual’s tax record.

Why is a P60 Important? Practical Uses

The P60 is more than just a summary; it is an official document required for several financial activities:

• Completing a Self Assessment Tax Return: The figures on the P60 are needed to accurately complete the employment section of a tax return.
• Applying for Loans or Mortgages: Lenders almost always require recent P60s as proof of income.
• Claiming a Tax Refund: If an employee believes they have overpaid tax, the P60 is the primary evidence needed to make a claim.
• Applying for Tax Credits: The document provides proof of annual income for tax credit applications.

P60 vs. P45: Understanding the Difference

It is common to confuse the P60 and the P45, but they serve different purposes.

Handling Missing or Incorrect P60s

If a P60 has not been received

If the 31 May deadline has passed, the employee should first contact their employer to request the P60. Secondly, if the employer fails to provide it, and the Self Assessment filing date is approaching, HMRC may be able to provide the details directly if they have received the employer’s end-of-year data (the P14). If not, HMRC may advise on using best estimates based on the available information, such as final payslips.

If the P60 contains errors

The employee should immediately notify their employer’s payroll department. The employer can then make the necessary corrections and issue a new, correct P60.

Revised P60s (Form P60)

In rare cases where a retrospective tax law change affects the pay or tax calculations for a closed tax year, an employer is required to issue a revised P60 to the affected employee. This new certificate will be endorsed to show that it supersedes the original.

For further detailed guidance, professionals should refer to the Income Tax (Pay As You Earn) Regulations 2003 (SI 2003/2682) and the latest versions of the HMRC PAYE and Self Assessment manuals.