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A P60 is an important document that every UK employee receives from their employer at the end of the tax year (which runs from April 6th to April 5th the following year). It provides a summary of your total earnings, the tax you’ve paid, and any National Insurance contributions deducted over the year.
If you were employed on April 5th, your employer is required to give you a P60—usually by May 31st. This document is useful for things like claiming a tax refund, applying for a mortgage or loan, or checking if you’ve paid the right amount of tax. Think of it as your annual financial snapshot from your employer!
The P60 covers earnings during the pay year which runs from April 6th to April 5th the following year.
This is split in to surname then forename and middle names (on some styles).
Payslips would always usually include this. An exception is when someone has arrived in the UK and are awaiting their allocated number. You can find your NI number on any payslip, P60 or correspondence with HMRC.
Some companies don’t use this but you might call it your employee id or something similar.
If you switched jobs during the pay year and handed your P45 to the new employer, earnings and tax will show. They will match the details on your P45. If you do not hand in a P45 it will not include the earnings. Note: It does not mean pay from previous years (a common misconception).
This shows pay received and tax deducted since the start of the pay year. It will match your last payslip before year end on Apr 5th.
This is the combined earnings and tax deducted in this employment and any previous employment within the pay year.
This will show your tax code at year end. Occasionally you may start the year on a different code but HMRC send you a new code. This would be the last code received.
This is the breakdown of the NI calculation. During the tax year in the example, employees pay 12% on income falling between £166 and £962 per week, and 2% on income above £962 per week. You must pay 12% NICs on salaried income falling between the Primary Threshold (£8,632) and the Upper Earnings Limit of (£50,000), and 2% on any additional income above £50,000. The column 'Employees Contribution' shows the NI amount paid.
If you received Maternity (SMP), Paternity (SPP), Shared Parental (SSPP) or Adoption pay (SAP) during the year it will be detailed here.
Any deductions taken for student loan payments will be shown.
This is the name and should include the home address of the employee.
This is the employer name and address.
The PAYE reference on a P60 is a unique code that identifies your employer for tax purposes. It’s assigned by HMRC when a company registers for Pay As You Earn (PAYE), the system used to collect income tax and National Insurance from employees' wages.
You’ll typically find the PAYE reference near the top of your P60, and it usually follows the format 123/AB456. The first part refers to the HMRC tax office dealing with your employer, while the second part is unique to your specific employer.
This reference is important when contacting HMRC about your tax, claiming a refund, or completing a self-assessment tax return. If you ever need to check your tax details, your PAYE reference helps ensure you’re looking at the right records.
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