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UK tax glossaryUpdated October 2026

What is a P60?

A plain-English explanation from Cangaf's ACCA-qualified accountants, with the 2026/27 rules.

P60 in briefA P60 is a summary your employer gives you after the tax year ends, showing your total pay, the Income Tax and National Insurance deducted through PAYE, and your tax code. Employers must give it to everyone they employ on 5 April by 31 May. You'll need it to claim tax refunds, complete a tax return or apply for a mortgage.

Key facts

When you get itBy 31 May after the tax year ends
Who gets oneEveryone employed by that employer on 5 April
What it showsPay, tax and NI deducted, tax code and student loan deductions
Left during the year?You'll get a P45 instead

P60 vs P45

A P45 is given when you leave a job, showing pay and tax to date. A P60 covers the whole tax year for the job you're in on 5 April. If you had two jobs, you'll get a P60 from each employer still employing you on 5 April.

Using your P60

You can use it to check you've paid the right tax, claim a refund, fill in a Self Assessment return or prove your income to a lender. Directors use it to show the salary taken from their company.

If you've lost your P60

Ask your employer for a copy, or check your income and tax in your HMRC online account. Employers can't issue a duplicate P60, but they can give you a statement of the same figures.

Common questions

Do directors get a P60?

Yes. If you're paid through your company's payroll, the company must give you a P60 like any other employee.

Can I get my P60 online?

Many employers provide P60s electronically. You can also see the same figures in your HMRC online account and app.

What should I do if my P60 looks wrong?

Speak to your employer first. If tax was overpaid, HMRC usually sends a P800 calculation and refunds it automatically.

Official guidance: P60 end of year certificate (GOV.UK)

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