P60, P45 and P11D forms explained - Which? (2024)

PAYE - or 'pay as you earn' - is the way most employees pay income tax in the UK and employers must provide certain PAYE forms to show what tax has been deducted from your salary.

In this guide, we explain what the P45, P60, and P11D forms show, how to check the details, and what to do if you never get one or if you lose your copy.

• Find out more: What is PAYE?

What is a P60?

A P60 is a form that explains how much you've earned over the tax year (which runs from 6 April to 5 April the following year) and how much tax you've paid on your salary.

You may receive more than one P60 if you have multiple jobs.

Your P60 form is proof of the tax you've paid for that year and you'll often be asked to provide a copy when applying for a mortgage, property rental or other financial service as proof of your salary. You'll also need it to claim back overpaid tax and to apply for tax credits.

Do I get a P60 when I'm retired?

If you receive a state pension or a private pension, your pension provider will deduct any tax you owe before they pay you.

If you get payments from more than one pension provider, HMRC will ask just one to take off the required amount of tax.

The payments they take will be detailed in a P60, sent to you by your pension provider.

Do I get a P60 when I'm self-employed?

If you're self-employed you might not receive a P60, as the form is issued by an employer. If you don't receive a P60 and need evidence of your earnings - for a mortgage application, for example - you can use an SA302 to show evidence of earnings from the past four years.

This form can be downloaded from HMRC, but you have to wait 72 hours after you send your tax return to do this.

Need help with your tax return?

Send your tax return to HMRC using the service provided by GoSimpleTax.

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When will I get my P60?

You should receive your P60 by 31 May at the latest.

Once the tax year finishes on 5 April, HMRC will close off your earnings calculations to work out how much tax you should have paid during the financial year.

HMRC generates the information on P60 forms, but your employer or pension provider issues it to you.

If you haven't received a P60, ask your employer or pension provider to provide one to you.

What should I check on my P60?

P60 forms are generated automatically by HMRC - and are then sent to your employer or pension provider - so errors can occur. But the onus is on you to check your P60 form against your payslips and make sure everything matches up.

For instance, if you are enrolled in a salary sacrifice scheme and the amount of earnings you receive has changed, you should check that your P60 shows this.

If you have more than one job, you should check that your earnings have been consolidated to show your overall income.

If you notice a discrepancy on your P60, you should inform HMRC.

What is a P45?

When you leave a job, your former employer should issue you with a P45 form. This details your salary and the taxes you've paid to date in the tax year.

The form has four parts - Part 1, Part 1A, Part 2 and Part 3. Part 1 is sent to HMRC, Part 1A is for you to keep for your records, and Part 2 and 3 are for you to give to your new employer - or Jobcentre Plus if you're not working. In each section, the P45 provides a record of how much you've earned and what taxes you've paid.

You'll need your P45 when changing jobs, as your new employer will use it to make sure you are put on the correct tax code. Without it, you may end up being put on an emergency tax code or paying too much tax.

• Find out more:emergency tax codes

Do you get a P45 when you retire?

Your employer will issue a P45 when you leave your job to retire.

You should give the information to your pension provider to make sure you are put on the correct tax code when making withdrawals from your pension.

• Find out more:Income tax on your pension

How to get a P45

No matter how your employment ends, you should be given a P45 - whether you quit, were laid off, or were terminated.

Your employer issues and generates a P45 automatically through their payroll system. By law, your employer must give you a P45 when you finish working - you can ask for one if they do not provide it.

If you don't have another job to move on to, you need to take your P45 to Jobcentre Plus to register for benefits.

Your P45 is also important for making sure you are not charged too much tax when withdrawing money from your pension.

You may need to use the information in a P45 to fill out a tax return if you are sent one.

What if my P45 is wrong?

When you receive your P45, check that the details are correct. If there's an issue with your personal information, ask the company to update it.

If you think your tax code is wrong, you should contact HMRC.

How long is a P45 valid for?

Your P45 is valid for the tax year in which it was issued.

However, you should store your P45 for at least 22 months from the end of the tax year it was issued in case HMRC asks to see it.

If you haven't been in employment for more than a year, your old P45 form will no longer be valid for a new employer and you may need to fill out a 'Starter Checklist' when you start a new job.

What is a P11D?

A P11D form is sent to HMRC by UK employers outlining the cash value of any work-related taxable expenses and taxable benefits you've received over the tax year, such as a company car.

These are only benefits or expenses that have not already been included in your wages.

If these kinds of expenses apply to you, your employer will supply a copy of the P11D form for you to check over and keep.

In some cases, a P11D might include benefits you pay for with salary sacrifice, if those benefits are taxable. You can find out more in our guide to salary sacrifice.

How does a P11D affect what tax you pay?

Taxable benefits or expenses you've received can be offset against your PAYE tax code. This means you might pay more tax out of your pay each month.

It's worth checking your coding notice - a breakdown of the tax you're paying - whenever you receive one from HMRC.

If you think you might be paying more or less tax than you expect, the onus is on you to let HMRC know.

• Find out more:understand your tax code

When will I get my P11D?

Your employer should give you your P11D by6 July following the end of the tax year.

You should keep hold of this form for your records, as you might need to supply it if you're asked to submit a tax return.

If you don't receive any taxable expenses or benefits then you might not receive the form at all.

What if I don't get a P11D?

You might not be given a P11D from your employer - it's not a form they have to provide.

If they don't issue a P11D, they must tell you how much each benefit you've received is worth.

You won't be given a P11D if your employer takes the tax you owe on your benefits out of your pay.

What happens if I lose my PAYE form?

Whether you can replace your lost PAYE form depends on the type.

Lost P45

If you've lost your P45, you can't get a replacement.

When you start a new job without a P45, your new employer may ask you to fill out a 'Starter Checklist', detailing your personal financial information. The details on this can be used to calculate your tax code - although you may be put on an emergency tax code if HMRC does not have enough information on your income and tax owing.

Lost P60

You should try to keep your P60 in a safe place for your records, but if it does get lost, you can request a replacement from your employer.

If you can't get a replacement from your employer you can use your personal tax account to view and print the information that was on the P60 or get in touch with HMRC to ask about the information it contained.

Lost P11D

You can usually request a replacement P11D from your employer. If they can't give you one, contact HMRC for a copy.

Need help with your tax return?

Use the jargon-free calculator provided by GoSimpleTax to complete and securely submit your tax return direct to HMRC.