P60 in 2026: Who Gets One, the 31 May Deadline and How to Read It

A P60 is the end-of-year certificate every employer gives to each employee still on its payroll on 5 April. It sums up the pay, Income Tax, National Insurance, student loan deductions and statutory payments for the whole tax year in one sheet. Lenders ask for it, HMRC uses it to settle tax refunds, and it's the figure you copy onto a Self Assessment return. This guide explains who gets a P60, the deadline for the 2026-27 tax year, what every box means, how electronic P60s work, what to do if yours is lost or wrong, and how it compares with the P45 and P11D.

Quick answer

Every employer must give a P60 to each employee working for them on 5 April, by 31 May. For 2026-27 that means by 31 May 2027. It shows pay and tax for the year (including from earlier jobs where the employer used your P45), National Insurance by earnings band, statutory payments, student loans and your final tax code. It can be paper or electronic.

• Leavers get a P45, not a P60; people with two jobs get a P60 from each

• One P60 per employee per employer, even if they left and came back in the year

• Lost P60: ask your employer to reprint it, or use your personal tax account

• Corrections come as a P60 marked 'Replacement' or a letter

• Benefits in kind aren't on the P60; they go on a P11D unless payrolled

What a P60 is for

The P60 is the employee's proof of what they earned and paid in tax through one employer in a tax year. HMRC already has the same figures from the Full Payment Submissions sent each payday, so the P60 isn't a report to HMRC. It's a certificate for the employee.

People use it in several ways. It proves income for a mortgage, a tenancy or a loan. It provides the figures for a Self Assessment return, if you get one. It lets you check that you've paid the right tax, which matters if you've changed jobs or had an emergency code during the year. The 2026-27 form also tells employees it's needed to claim Universal Credit or Pension Credit; HMRC's specification removed the old reference to tax credits for this year. HMRC's PAYE manual says employees should keep records of their taxable income for at least 22 months after the end of the tax year, and the P60 is the easiest way to do that.

Who must get a P60

An employer must give a P60 to every employee who is employed on the last day of the tax year, 5 April, and who had anything run through payroll in the year. HMRC's specification lists the triggers: earnings at or above the National Insurance lower earnings limit, Income Tax or National Insurance deducted, student or postgraduate loan deductions, or any statutory payment (maternity, paternity, shared parental, adoption, parental bereavement or neonatal care pay). In practice, almost everyone on the payroll on 5 April gets one, including employees on long-term sick leave or maternity leave.

Three rules catch people out:

Leavers don't get one. If someone leaves before 5 April, you give them a P45, which already shows their pay and tax with you up to the leaving date. Don't send them a P60 as well.

One P60 per employee. If someone left and was re-employed by you in the same tax year, they get a single P60 covering both spells, not two.

One P60 per job. An employee with two jobs on 5 April gets a P60 from each employer. If you pay someone a company pension as well as wages, you'll usually run the pension under a separate payroll ID and they'll get a P60 for each.

Directors, pensioners and staff on leave

Company directors are employees for PAYE, so a director on the payroll on 5 April gets a P60 like anyone else. Their National Insurance is worked out on an annual earnings period, which means the NI figures on the P60 can look uneven compared with their monthly payslips: a director who takes a large salary in March may show most of the year's contributions in that month. That's expected, not an error.

Pensioners paid through an employer's or a pension scheme's payroll get a P60 too. A pension payroll can use a simplified P60 without the National Insurance and statutory payment boxes, because neither applies. People on maternity, adoption or long-term sick leave on 5 April are still employed, so they need a P60 even if their only pay in the year was statutory pay. The statutory payment boxes show how much of their pay came from each type.

The 2026-27 P60 deadline

The deadline is 31 May following the end of the tax year. For the tax year running from 6 April 2026 to 5 April 2027, P60s must reach employees by 31 May 2027. Many employers send them in April, with the first payslip of the new year, once the final Full Payment Submission has been accepted.

P60 dates for 2026-27

Last payday on or before 5 April 2027

Final FPS marked 'final submission for year'

5 April 2027

Tax year ends; everyone employed on this date needs a P60

6 April 2027 onwards

Payroll software can produce P60s once the final FPS is accepted

19 April 2027

Last day to fix errors with an extra FPS showing 0 pay in period

31 May 2027

P60s must be with every employee

6 July 2027

P11Ds for non-payrolled benefits (a separate form)

GOV.UK guidance doesn't set out a specific penalty amount for a late P60, but giving it is a legal requirement under the PAYE regulations, and HMRC can seek penalties for failures to provide required information. More practically, staff need P60s for mortgage applications and tax refunds, so a late P60 tends to lead to complaints before it leads to a penalty. Set a reminder for early May to check that every P60 has gone out.

If your payroll software can't produce P60s, HMRC's Basic PAYE Tools can. Employers exempt from filing payroll online can order paper P60s from HMRC.

What's on a P60: every box explained

The content of a P60 is set by law, and HMRC's RD1 specification for 2026-27 lists it. Employers can use their own layout (a "substitute" P60, which needs no HMRC approval) as long as everything below is on one sheet.

A few points help when reading it. The 'pay in this employment' figure is taxable pay: if you pay into a workplace pension under a net pay arrangement, that pay is already reduced by your contributions, so it will be lower than your gross salary. Benefits in kind taxed through payroll are included in pay, but benefits reported on a P11D aren't. National Insurance is shown only for this employment because, unlike tax, it isn't calculated cumulatively across employers. And the 2026-27 form changed slightly from last year: it now mentions Pension Credit, no longer mentions tax credits, and puts all Statutory Parental Bereavement Pay, including the Northern Ireland version, in one box.

Worked example: reading a P60 after a job change

Sam worked for a shop on £2,800 a month from April to June 2026, then joined a builders' merchant on 1 July 2026 on £3,000 a month and was still there on 5 April 2027. Sam gave the new employer the P45, so the merchant taxed Sam cumulatively on code 1257L. Sam has no pension deductions, student loan or benefits. The merchant's P60 for 2026-27 would show roughly:

The figures are rounded and use the 2026-27 monthly thresholds. If Sam gets a tax return, the 'in this employment' figures go on it, and the shop's figures come from the P45. Sam can check that the total tax is right: on £35,400 with a £12,570 allowance, the year's tax should be about 20% of £22,830, which it is. If Sam had started at the merchant without a P45, the 'previous employments' boxes would be blank, the code might show a month 1 marker, and Sam might have overpaid; HMRC normally sorts that out after the year ends.

Paper or electronic P60s

GOV.UK says employers can give P60s on paper or electronically. Many use the same online portal as their payslips. If you print an electronic P60, the printout must carry the words 'This is a printed copy of an eP60' near the title, in at least 10-point text. HMRC dropped the need to mark reprints as duplicates: each printout counts as a copy in its own right.

For employers, the practical test is whether every employee can get at it. People on long-term leave, former staff who were still employed on 5 April but left in April or May, and employees who don't use the portal all need a route to their P60 by the deadline. Offer a paper copy on request.

P60 vs P45 vs P11D

	P60	P45	P11D
Who gets it	Employees on the payroll on 5 April	Employees who leave	Employees with non-payrolled benefits
Deadline	31 May	Last day or as soon as possible after	6 July
Covers	Whole tax year with this employer	6 April to leaving date	Benefits and expenses for the year
Shows	Pay, tax, NI, statutory pay, student loans, final code	Pay and tax to date, code, student loan flag	Cash equivalent of each benefit
Sent to HMRC?	No, HMRC has the FPS data	No, the leaving date goes on the FPS	Yes, online with the P11D(b)
Can it be replaced?	Yes, employer can reprint	No replacement available	Ask employer for a copy of what they reported

Who gets it

P60

Employees on the payroll on 5 April

P45

Employees who leave

P11D

Employees with non-payrolled benefits

Deadline

P60

31 May

P45

Last day or as soon as possible after

P11D

6 July

Covers

P60

Whole tax year with this employer

P45

6 April to leaving date

P11D

Benefits and expenses for the year

Shows

P60

Pay, tax, NI, statutory pay, student loans, final code

P45

Pay and tax to date, code, student loan flag

P11D

Cash equivalent of each benefit

Sent to HMRC?

P60

No, HMRC has the FPS data

P45

No, the leaving date goes on the FPS

P11D

Yes, online with the P11D(b)

Can it be replaced?

P60

Yes, employer can reprint

P45

No replacement available

P11D

Ask employer for a copy of what they reported

Using your P60: mortgages, tax returns and refunds

Mortgage lenders typically ask for your latest P60 alongside recent payslips, because it shows a full year's pay from one employer on a single document. If you changed jobs during the year, it only shows pay from the employer you were with on 5 April, so expect to provide payslips or an employment contract to show your current salary too. If you've lost the P60, the employment history in your personal tax account is often accepted instead, but check with the lender first.

For a Self Assessment return, use the 'pay in this employment' and 'tax in this employment' figures from each P60 and P45 you received. Don't use the 'total for year' line if it includes earlier jobs, because each employment goes on its own employment page. The tax return also asks for benefits from any P11D, which aren't on the P60.

For a refund, compare the 'total for year' tax with what you'd expect on your income. Someone who worked only part of the year, started on an emergency code, or stopped work and didn't claim benefits is the most likely to have overpaid. HMRC's records come from the same FPS data as the P60, so the figures should match what HMRC sees.

P60 numbers to remember

31 May

Deadline to give P60s

for the year ended 5 April

1 per job

P60s per employee

even after leaving and rejoining

22 months

How long employees should keep records

after the tax year ends

5 years

Pay history in the personal tax account

if a P60 is lost

Common employer mistakes with P60s

The most common mistakes are avoidable. Employers send P60s to people who left before 5 April, issue two P60s to someone who left and came back, or forget staff whose only pay was statutory maternity pay. Others produce P60s before the final FPS is accepted, so the figures don't match HMRC's, or correct the payroll after 31 May without giving the employee a replacement P60 or a letter. A last group relies entirely on an online portal and doesn't check that everyone can log in. A ten-minute review of the P60 list against the 5 April headcount catches most of these.

A second check is worth doing for anyone whose tax code changed late in the year. If HMRC sent a new code in March and you applied it on the final payday, the P60 should show that new code as the final tax code. If it shows the old one, the payroll probably didn't pick up the change, and the employee's tax for the year may be wrong.

Lost, missing or wrong P60s

Lost P60. Ask your employer for another one. Because there's no longer a 'duplicate' marking, a reprint from their payroll system is as good as the original. If your employer can't help, for example because the business has closed, your HMRC personal tax account and the HMRC app show your pay and tax for the last five tax years, which most lenders and advisers will accept. You can also contact HMRC and ask for the information that would be on the P60.

P60 not received by 31 May. Ask your employer first. HMRC's manual says that if you still don't get it, you should contact HMRC.

P60 figures look wrong. Compare the total with your final payslip of the year. The year-to-date figures on your March payslip should match the P60 for this employment. Common differences come from pension contributions deducted before tax, salary sacrifice, payrolled benefits and statutory pay. If something is genuinely wrong, tell your employer. If they correct the year's payroll, they must give you a new P60 marked 'Replacement' or a letter confirming the change. Employers fix errors with an extra FPS up to 19 April after the year end, or a year-to-date FPS after that.

Overpaid tax. If your P60 shows you were on an emergency code or a month 1 basis for part of the year, you may have paid too much. HMRC normally works this out after the year ends and sends a calculation. Our HMRC tax refund guide explains how to check and claim.

Employer P60 checklist for 2026-27

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• Final FPS for 2026-27 sent and accepted
• Corrections made before P60s are produced, where possible
• Leavers before 5 April excluded; re-employed staff get one combined P60
• Separate P60s for any pension payroll
• Electronic P60s carry the eP60 wording when printed; paper copies offered
• Staff on leave or recently departed have a way to receive theirs
• All P60s with employees by 31 May 2027

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Changes ahead: payrolled benefits from April 2027

From 6 April 2027, employers must tax company cars, car fuel, vans and medical cover through payroll rather than reporting them on P11Ds. That doesn't change the P60 for 2026-27, but it will matter for the 2027-28 P60, issued by 31 May 2028: payrolled benefits are included in taxable pay, so pay figures on the P60 will be higher than the salary paid in cash for employees with those benefits. Employers should explain that to staff in advance. The P11D guide covers the benefits reporting rules, and the payroll year-end guide covers the final FPS and corrections.

Official links

• Give employees a P60Who, when, replacements
• Your P45, P60 and P11D formsEmployee guide, lost P60
• Specifications for substitute forms P60 (RD1)Legal content of the P60
• Check your Income Tax for the current yearPersonal tax account
• Getting P45, P60 and other forms: employer guideSoftware, Basic PAYE Tools

What to do next

If you run payroll, put 31 May 2027 in the diary now and ask your software provider how it delivers P60s, especially to staff without portal access. If you're an employee, file each P60 somewhere safe; you'll want it for a mortgage, a refund claim or a tax return. Check the figures against your last payslip of the year using the salary slip generator, and see the P45 guide if you changed jobs during the year.

This is general information, not legal or tax advice — confirm on the official source or with a professional.

Frequently asked questions

When will I get my P60 for 2026-27?

Your employer must give it to you by 31 May 2027, as long as you were working for them on 5 April 2027, the last day of the tax year. Many employers issue P60s in April with the first payslip of the new year, either on paper or through an online payslip portal.

I've lost my P60. Can I get another one?

Ask your employer for a replacement; they can reprint it from their payroll records, and duplicates no longer need to be marked as copies. If that doesn't work, you can see the same pay and tax figures in your HMRC personal tax account or the HMRC app, or ask HMRC for them.

Do I get a P60 if I left my job before 5 April?

No. A leaver gets a P45 instead, which shows their pay and tax with that employer up to the leaving date. Only employees still employed on 5 April get a P60 from that employer. If you have two jobs on 5 April, you get a separate P60 from each.

Can a P60 be sent electronically?

Yes. GOV.UK says employers can provide the P60 on paper or electronically. A printout of an electronic P60 must say 'This is a printed copy of an eP60' near the title. If you can't access an online portal, ask your employer for a paper copy.

What's the difference between a P60 and a P11D?

A P60 summarises your pay, tax, National Insurance and statutory payments for the tax year. A P11D reports benefits in kind that weren't taxed through payroll, such as a company car or private medical insurance, and is due by 6 July. Benefits taxed through payroll don't need a P11D.

My P60 is wrong. What should I do?

Tell your employer. If they amend the payroll figures for the year, they must give you either a new P60 marked 'Replacement' or a letter confirming the change. If the error affects your tax, HMRC will update your record once the employer sends the corrected FPS.

Sources & verification

Figures on this page were checked against the sources below when it was last reviewed on 12 October 2026. Each rate and limit is stored once with its own official source and review date, and official update channels are monitored daily so changes are picked up. How we verify

1. 1.Payroll: annual reporting and tasks — give employees a P60 — HMRC / GOV.UK · accessed 12 October 2026
2. 2.Specification for employer substitute forms P60 (RD1) 2026 to 2027 — HMRC · accessed 12 October 2026
3. 3.PAYE61185 — Form P60 — HMRC manual · accessed 12 October 2026
4. 4.Your P45, P60 and P11D forms — HMRC / GOV.UK · accessed 12 October 2026
5. 5.2026 to 2027: Employer further guide to PAYE and NICs (CWG2) — HMRC · accessed 12 October 2026
6. 6.Rates and thresholds for employers 2026 to 2027 — HMRC / GOV.UK · accessed 12 October 2026
7. 7.Getting P45, P60 and other forms: employer guide — HMRC / GOV.UK · accessed 12 October 2026
8. 8.Expenses and benefits for employers: deadlines — HMRC / GOV.UK · accessed 12 October 2026