What Is a P60?
Your end-of-year tax certificate — what it shows, when to expect it, and how to use it for Self Assessment.
What is a P60?
A P60 is an end-of-year tax summary that your employer must give you by 31 May each year. It is a legal requirement for employers and covers the full tax year from 6 April to 5 April.
Your P60 shows:
| Field | What it means |
|---|---|
| Total for year | Gross earnings across all pay periods in the tax year |
| Tax deducted | Total Income Tax paid via PAYE over the year |
| National Insurance | Employee NI contributions for the year |
| Tax code | Your code in force at the end of the tax year |
| NI number | Your National Insurance number for reference |
| Previous employment | Pay and tax from previous jobs in the same year (if any) |
You receive a P60 only if you are employed on 5 April. If you left the job before 5 April, you would have received a P45 instead.
How to use your P60 for Self Assessment
If you complete a Self Assessment tax return, your P60 is a key document. Here is where each figure goes:
- Open your Self Assessment return and go to the Employment section
- Enter your employer's name and PAYE reference (shown on your P60)
- Enter your total pay from the "Total for year" box
- Enter the total tax deducted from the "Tax deducted" box
- If you have multiple employments, add each one separately
- HMRC calculates whether you owe more tax or are due a refund
Keep your P60 until at least the Self Assessment filing deadline (31 January following the tax year). HMRC recommends keeping tax records for at least 22 months after the end of the tax year, and 5 years if self-employed.
P45 vs P60 — key differences
| P45 | P60 | |
|---|---|---|
| When issued | When you leave a job | By 31 May, end of tax year |
| Covers | 6 April to leaving date | Full tax year (6 Apr – 5 Apr) |
| Who receives it | Anyone leaving employment | Employed on 5 April only |
| Passed to new employer? | Yes (Parts 2 and 3) | No — keep for your records |
| Duplicate allowed? | No | Yes — ask your employer |
| Used for | Setting correct tax at new job | Self Assessment, mortgage, benefits |
Lost your P60? What to do
Unlike a P45, your employer can issue a duplicate P60. Contact your payroll department or HR and request a copy.
If you have left the company, try:
- Checking your old email or HR portal — many employers issue P60s digitally
- Your HMRC Personal Tax Account at gov.uk — shows estimated income and tax figures
- Your final payslips — these often show cumulative year-to-date totals that match P60 figures
- Calling HMRC directly on 0300 200 3300
P60 uses beyond Self Assessment
Your P60 is also needed for:
- Mortgage applications: Lenders often require up to 3 years of P60s as proof of income
- Benefits and tax credits: Proof of annual income
- State Pension checks: Your NI contributions on the P60 count toward qualifying years
- Claiming a tax refund: If HMRC owes you money at year end, the P60 is your starting point
- Overpayment claims: If you were on emergency tax for part of the year, the P60 shows how much you actually paid
P60 and the 2025-26 tax year
For the 2025-26 tax year (6 April 2025 to 5 April 2026), employers must issue P60s by 31 May 2026. The standard personal allowance for 2025-26 is £12,570, meaning the first £12,570 of your earnings is tax-free. Your P60 will reflect whatever tax code you were on — if it was correct, you should have paid the right amount of tax.
If your P60 shows a non-standard code (anything other than 1257L), it is worth checking why. Common reasons include a company car benefit, untaxed income, or a coding notice from HMRC. Use our tax code guide to understand what your code means.
Frequently asked questions
What is a P60 in the UK?
A P60 is an end-of-year tax summary issued by your employer showing your total gross earnings, Income Tax deducted, National Insurance contributions, and tax code for the full tax year. You must receive it by 31 May.
When do I get my P60?
By 31 May each year, from your employer. For the 2025-26 tax year, expect your P60 by 31 May 2026. You only receive one if you were still employed on 5 April.
How do I use my P60 for Self Assessment?
In the Employment section of your Self Assessment return, enter your total pay and total tax deducted from the P60. HMRC uses this to calculate any additional tax owed or refund due.
What is the difference between a P45 and a P60?
A P45 is issued when you leave a job and goes to your new employer. A P60 is issued at the end of the tax year and is for your records only. See our P45 guide for the full comparison.
What if I have lost my P60?
Ask your employer for a duplicate — they can legally provide one. You can also check your HMRC Personal Tax Account online or review your payslips for cumulative year-to-date figures.
Does a P60 show National Insurance contributions?
Yes. Your P60 includes your total employee NI contributions and NI earnings for the year. Each qualifying year of NI contributions counts toward your State Pension entitlement.