P60
UK tax glossary · Last reviewed: April 2026
Your employer must give you a P60 by 31 May after each tax year ends. It shows total pay, Income Tax, and NI deducted in that employment for the full tax year (6 April – 5 April).
Keep P60s for mortgage applications, benefit claims, Self Assessment returns, and checking whether HMRC owes you a refund. You can request a replacement from HMRC if your employer no longer exists.
If you have multiple jobs, you receive a P60 from each employer. Check that the combined figures add up correctly — underpayments or overpayments can result from multiple sources of income under PAYE.
Worked example
P60 shows: Total pay £28,000. Income Tax paid: £3,086. NI paid: £1,234. Check: (£28,000 − £12,570) × 20% = £3,086. Confirms correct deductions — no refund expected.
Common questions
What should I do if my P60 shows I overpaid tax?
You can claim a refund via your Personal Tax Account or wait for an automatic P800 from HMRC. You generally have 4 years from the end of the tax year to claim.
Can I get a P60 if I left my job before the tax year ended?
No. You would have received a P45 when you left. Your new employer provides a P60 at the tax year end covering your new employment.
Related resources
TaxHelper provides general information based on published HMRC rates and guidance. It is not regulated financial or tax advice. For decisions involving significant sums, complex circumstances, or if you are unsure, speak to a qualified accountant or HMRC directly.