P60 vs P45: What Each Form Is, When You Get It & What To Do With It
The P60 and P45 are two of the most important documents in the UK PAYE system, yet many employees are unclear about the difference. Both are issued by employers and both summarise your pay and tax — but they serve entirely different purposes and come at different times.
What is a P60?
A P60 is an end-of-year certificate issued by your employer summarising your total pay and the total tax and National Insurance deducted during that tax year. You receive one for every job you held on 5 April (the last day of the tax year). If you worked for two employers during the year but only one on 5 April, you receive one P60.
Employers must issue P60 forms by 31 May following the end of the tax year. For 2025-26, your employer must give you your P60 by 31 May 2026.
What do you use a P60 for?
- Claiming a tax refund from HMRC
- Completing a Self Assessment return
- Proof of income for mortgage applications or rental references
- Applying for tax credits or benefits
- Checking you have been taxed correctly over the year
What is a P45?
A P45 is issued when you leave a job — resign, are made redundant, retire, or are dismissed. It shows your pay and tax from the start of the tax year to the date you left. It comes in three parts:
- Part 1: Sent by your employer directly to HMRC
- Parts 2 and 3: Given to you — keep Part 2 for your records, give Part 3 to your new employer
What to do with your P45 at a new job
Give Parts 2 and 3 of your P45 to your new employer as soon as possible. This allows them to apply your correct tax code from day one. If you start a new job without a P45 — for example if it is your first ever job or you lost the form — your employer will use an emergency tax code and you may overpay tax until HMRC updates its records.
Frequently asked questions
I lost my P45 — what should I do?
Your employer cannot legally issue a duplicate P45 once the original has been given. Instead, ask your new employer to use the Starter Checklist (formerly a P46) to apply a tax code based on your circumstances. HMRC will update your code once you complete the checklist.
Do I need my P60 for Self Assessment?
You do not need to submit your P60 with your Self Assessment return, but you will need the figures from it — total pay and total tax deducted — when completing the employment pages of your return.
Can I get copies of old P60 forms?
Your employer may be able to provide a duplicate P60 for recent years. Alternatively, HMRC holds PAYE records and your employment income history is visible in your Personal Tax Account at gov.uk/personal-tax-account.