Working in the United Kingdom involves several important employment and tax documents. Two of the most useful are the P45 and P60. Both contain information about your earnings and Income Tax, but they serve different purposes.
If you are starting a new job, leaving your current employer, or preparing your annual tax records in 2027, understanding these documents can help you avoid payroll problems and keep your employment information organised.
This guide explains what P45 and P60 forms are, when employers provide them, how to check the information, and what to do if a document is missing or incorrect.
1. What Is a P45 Form in the UK?
A P45 is a document your employer gives you when you leave a job. It records important information about your employment and tax position up to your leaving date.
A P45 normally includes:
- Your personal details and National Insurance number.
- Your employment leaving date.
- Your total taxable pay from the start of the tax year to your leaving date.
- The Income Tax deducted from your pay during that period.
- Your tax code and relevant payroll information.
The UK tax year generally runs from 6 April to 5 April the following year. Therefore, a P45 issued during the tax year shows your pay and tax details for the relevant period up to the date you leave.
Your employer uses payroll procedures to provide the necessary information, and you should keep the document safely for your records.
2. When Do You Receive a P45?
You should generally receive a P45 when you leave employment. This may happen because you resign, your fixed-term contract ends, your employer makes you redundant, or your employment ends for another reason.
Your employer should provide the document when you leave. If you have not received it, contact your employer’s payroll department and ask when it will be issued.
A P45 is particularly important if you are moving directly into another job. Your new employer can use the information to help calculate the correct tax deductions from your pay.
If you have lost your P45, HMRC generally cannot issue a replacement copy of the original form. However, you may be able to view your pay and tax information through your Personal Tax Account or the HMRC app.
3. What Should You Do With Your P45 When Starting a New Job?
When you start a new job, give your P45 to your new employer if you have one. The employer can use the information to help set up your payroll records and determine the appropriate tax code.
If you have a paper P45, follow the employer’s instructions about which sections to provide and which section to keep for your own records.
If you do not have a P45, do not assume you cannot start work. Your employer may ask you to complete the official HMRC starter checklist instead. This helps the employer gather the information needed to set up your payroll and work out the tax code to use initially.
Make sure you answer the questions accurately, especially those concerning other jobs or pensions since the beginning of the tax year. Incorrect information can result in too much or too little tax being deducted.
If you are preparing to start employment in the UK, you may also find this guide useful: evaluating a job offer beyond salary in 2027. It explains why you should consider employment conditions and benefits alongside pay.
4. What Is a P60 Form?
A P60 is an annual statement showing your total pay and Income Tax deducted through PAYE for the relevant tax year for that employment.
Unlike a P45, which is issued when you leave a job, a P60 is generally provided to employees who are still employed by the employer on 5 April, the final day of the UK tax year.
Your P60 normally includes:
- Your name and National Insurance number.
- Your employer’s details.
- Your total taxable pay for the tax year.
- Income Tax deducted through PAYE.
- Relevant tax and payroll information.
Your employer must generally provide your P60 by 31 May following the end of the tax year. For example, a P60 for the tax year ending 5 April 2027 should generally be provided by 31 May 2027.
Employees who have left a job before 5 April will not normally receive a P60 from that former employer for that tax year. Their P45 records their pay and tax up to their leaving date instead.
5. P45 vs P60: What Is the Difference?
Although both documents contain employment and tax information, their purposes are different.
| Feature | P45 | P60 |
| Main purpose | Records pay and tax when leaving a job | Summarises pay and tax for the tax year |
| When issued | When employment ends | After the tax year ends |
| Pay information | Up to the leaving date | For the relevant tax year with that employer |
| Used for a new job | Helps the new employer set up payroll | Mainly used for annual tax records |
| General deadline | When leaving employment | By 31 May after the tax year ends |
Both forms are worth keeping. They can help you check tax deductions, answer questions from HMRC, and maintain accurate financial records.
6. How to Check Your P45 or P60 for Errors
You should check the information on your P45 or P60 as soon as you receive it. Even a small mistake in your pay, tax, or personal details may create problems with payroll or your HMRC records.
Review the following:
- Check that your name and National Insurance number are correct.
- Compare the pay figures with your payslips.
- Check the tax deducted against your payroll records.
- Confirm that the employment dates are accurate where shown.
- Keep the document with your other tax records.
If your P45 contains an error, contact your former employer and ask them to correct the information. If your P60 is incorrect, contact your current employer’s payroll department.
If the employer cannot resolve the issue, contact HMRC for guidance on correcting your tax records.
Do not change the figures yourself or rely on an incorrect document when completing tax-related paperwork.
7. What If Your Employer Does Not Provide a P45 or P60?
If your employer has not provided a P45 after you leave, contact the employer and request it. Explain when your employment ended and ask for an update.
If you have not received your P60 by 31 May and you were employed by that employer on 5 April, contact payroll and ask for the document. Employers may issue these forms electronically or on paper.
If the problem remains unresolved, consult HMRC’s official guidance. Keep your payslips, employment contract, and any communications with the employer, as these records may help clarify your circumstances.
Remember that a P45 cannot generally be reissued as a replacement original if you lose it. You can still access relevant pay and tax information through HMRC’s services.
8. Why These Documents Matter for International Workers
International workers in the UK should understand P45 and P60 forms because they help maintain a record of earnings and tax deductions. These documents may be useful when changing employers, reviewing PAYE deductions, or checking your annual income information.
However, a P45 or P60 is not proof of immigration status or permission to work. Your right to work is established through the applicable UK immigration and employment verification procedures.
If you are a new employee, keep your employment paperwork together, including your contract, payslips, tax documents, and relevant work eligibility records. You can also read this guide to Form I-9 acceptable documents in the USA for 2027 if you are comparing employment documentation requirements in the United States.
For people exploring new career opportunities, visit Apply Now to continue your job search.
Conclusion
P45 and P60 forms are important documents for employees who pay Income Tax through the UK’s PAYE system. A P45 records pay and tax when you leave a job, while a P60 summarises your pay and tax for the tax year if you remain employed on 5 April.
In 2027, check your documents carefully, keep copies of your tax records, and contact your employer or HMRC if information is missing or incorrect. Understanding these forms can make changing jobs, checking payroll deductions, and managing your employment records much easier.