Form detail
HMRC Form P60
End of Year Certificate
Country
United Kingdom
Revision year
2024
Methods
paper, efile
Updated
2026-05-20
End of Year Certificate
Annual statement of pay and tax deducted under PAYE.
Who must file: Employers must provide P60 to each employee in their employment on 5 April.
Practical overview
P60 is a year-end statement summarizing pay, tax, and NIC for the tax year. It is provided to the employee by 31 May following the tax-year end. Employees use it to evidence income for Self Assessment, loan applications, and benefits claims. Unlike P11D, the P60 is not filed with HMRC.
Practical steps
- Reconcile year-end PAYE figures.
- Issue P60 to each employee in employment on 5 April.
- Provide P60 by 31 May following the tax-year end.
Due-date notes
By 31 May following the end of the tax year.
Timing: 31 May
Penalty snapshot
No direct penalty for late P60 but penalties may apply for related RTI failures.
Related forms
Related guides
Related citations
Computed from the cross-reference graph. Links open the related entity on this site.
This entry cites
- FormHMRC P11D
Cited by
- FormHMRC P11D
Primary sources
- HMRC: PAYE forms - P45, P60, P11DVerified 2026-05-20
Important disclaimer
This library is for general tax education only. Always verify filing obligations, due dates, and tax consequences against the cited primary source or with a qualified tax professional.