UK HR Term
P60
A P60 is the end-of-tax-year summary an employer provides to each employee on the payroll on 5 April, showing their total pay and tax deducted for the year. It must be issued by 31 May following the tax year end.
In plain English
The P60 is the year-end summary every employer must give to every employee on the payroll on 5 April. It shows total pay and tax deducted across the tax year — the official record an employee uses for tax returns, mortgage applications, or to claim a tax refund.
Deadline
Must be issued by 31 May following the tax year end. So the 2025–26 P60 must be in employees' hands by 31 May 2026.
Who gets one
Anyone who was on payroll on 5 April. Leavers before 5 April do not get a P60 — they get a P45 at the point of leaving instead. An employee who works for two employers on 5 April gets two P60s.
What it shows
- Total pay
- Total income tax
- Total National Insurance contributions
- Statutory payments received in the year (SSP, SMP, etc.)
- The employee's PAYE reference and tax code
Format
P60s can be issued on paper or electronically. Many employers now use payroll portals where employees download their own. Lost P60s can no longer be reissued by HMRC — only the employer can reproduce one.