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HMRC forms P45, P60 and P11D

P45, P60 and P11D are Pay as You Earn (PAYE) forms. Forms P45 and P60 are given to employees by their employer; these contain information regarding the tax you pay on your income. If you are in receipt of employee benefits or expenses, your employer will send a P11D to HMRC.

What is a P45?

A P45 is a form that is issued by an employer when an employee stops working for them. The full title of the form is ‘Details of employee leaving work’, however it is commonly referred to by its reference code of P45. By law, an employer must provide an employee with this form when they leave.

Your P45 shows how much tax you have paid on your salary in the tax year. The form contains 4 parts: Part 1, Part 1A, Part 2 and Part 3.

  • Part 1 of the P45 form is sent to HMRC by your employer. HMRC use this to record the relevant details on an individual’s taxpayer record.
  • Part 1A should be retained by the employee.
  • Parts 2 and 3 are both given to either your new employee or to Jobcentre Plus (if applicable).

If you’re starting work for the first time, have been in self-employment or are commencing employment in a second job – you will not have a P45. When this situation arises, it is likely that your new employer will use a Starter Checklist to collect the information they need. This helps them to work out the correct tax code for you.

What is a P60?

A P60 (End of Year Certificate) shows how much tax you have paid on your salary during the tax year. By law, your employer must provide you with a P60 if you’re working on 5 April. They can provide you with this on paper or electronically – as long as they do so by 31 May.

As your P60 is evidence of how much tax you have paid on your salary, it is needed when claiming back overpaid tax; applying for tax credits; and also as proof of income when applying for loans and mortgages.

What is a P11D?

If you receive any ‘benefits in kind’ such as a company car on an interest-free loan, your employer will send a P11D to HMRC. Employers are required to send a P11D to HMRC for employees earning at least £8,500 (including the value of company benefits) in a tax year.

It is not a legal requirement for the employer to provide the employee with a copy, but they usually will. An employer is required to tell you what’s on your P11D.

What if I’ve lost PAYE forms?

If you lose your P45 you cannot get a replacement. Your new employer will instead ask you to complete a Starter Checklist or alternatively, ask you to provide the relevant details. If you lose either your P60 or P11D, you can ask your employer for a replacement copy. HMRC can also provide you with a copy of your P11D.

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58 thoughts on “HMRC forms P45, P60 and P11D”

    1. They should be able to give you a “Statement of Earnings” from their payroll software.

  1. Hello.

    I would like to know where i have to send the P45 if i leave my job and im going back to my country.

    Thanks for your time

    1. Hi – you would need to fill in a P85 form. Instructions on where to send it will be on the form.

  2. I have been issued a tax refund which unfortunately my dog has chewed while I was at work. I have the letter and cheque in pieces. Can I get a refund on this? How do I do this? Thank you

    1. If it was directly from HMRC, give them a call on 0300 200 3300 and they will be able to cancel it and reissue it.

  3. My company went into liquidation and then was bought by another company

    they always issued the our payslips and P60 via email

    However we have now moved and all the servers that had our old emails is now unavailable my new company are saying that they do not have access to the old information

    so how can I get a copy of my P60

    1. Hi, the company is required to retain payroll records for 3 years after the end of the tax year. Ask them to give you a ‘statement of earnings’ in the absence of a P60.

  4. I left my previous employment on nov 10th 2014 and started with another company. My new employer has filled in my p60 but put both employment figures into the earnings from their employment instead of splitting the amount into the 2 amounts. Tax office has added my previous employment salary on top which makes it look that I have earned £10,000 more than I actually have. I have received a tax underpaid bill which I am disputing. How do I get a p60 with the correct amounts in please

    1. Hi Denise, your P45 from your previous job will include your total earnings in the 2014/15 tax year up until you left. For your new company, ask them to provide you with a revised P60, or a Statement of Earnings showing the total income and tax deducted. If that fails, take all of your payslips (which will show your earnings and tax deducted) and send a copy to HMRC in response to the underpaid tax letter. Include a covering letter explaining the situation.

  5. Hi i have problem with my old employees they not give me my P45 and I was asking them more than three months I don’t know what to do.

    1. Hi Hani, write a letter them requesting your P45. Remind them that they have a legal obligation to provide your P45 on the day you cease employment or if this is not possible, then without unreasonable delay. The legal provision is contained in the secondary legislation within regulation 36 of the
      Income Tax (Pay As You Earn) Regulations 2003 (SI 2682). If they fail to comply, tell them they will be reported to HMRC for non-compliance.

  6. Hi There.
    I have managed to lose my P60 for 2011 and 2012. My employer says they can not provide P60’s this far back, is there any other way of getting this?

    1. Sanjay Madhavji

      Unfortunately employers only have to keep their payroll records for at up to three years after the end of the tax year they relate to. So for the 2011/12 tax year that means April 2015. If they still have a record of your income and tax paid, ask them if they can provide that on letterheaded paper. Depending on what you need it for, this “statement of earnings” is usually an acceptable substitute for a P60.

  7. Hi sir
    I lost my p45 and last p60
    I left my job 2 year back now I am planning to join back to work
    Am I need this to start my new job what can I do to get this back

    1. Hi Reji if this is your first job in the current tax year then you won’t need you P45

  8. hi guys, I am having an issue, I can’t find my p45 and p 60 and my employer sent me a statement of earnings, but i am not able to claim my taxes back, as i left the country. is there a different solution?

  9. Hi Sir;

    My payslips and P60 are issued online; I logged into my portal and the payslips can’t be assessed. Also there are tabs for accessing the P60s all the way back to 2011 but once I click on all the P60s from 2011 to present, there are no figures on the P60s; just £0 on all.

    1. Sanjay Madhavji

      Hi Frank, that is not something we can help with I’m afraid. You will need to speak to your employer.

  10. Hi I joined an agency end of Jan and have been working for them to date..they say I will get my P60 from HMRC and not them. Is this true? If so when will I get it and is there a way I can request it?

    Thanks keeley

    1. Sanjay Madhavji

      Hi, that’s not true. HMRC do not issue P60’s. Your employer is required to issue it to you by 31st May.

  11. Hi,
    My husband was employed by two different companies last tax year, he changed jobs in August 2015. Then in Feb 2016, he was on Job Seekers Allowance for 6 weeks which meant that he was not employed over the tax year end. He is now working for a temp agency who found him employment at the beginning of April. He wants to have his P60 as we are now entitled to some tax credits due to his lower income. Who is responsible for providing the P60?

    1. Sanjay Madhavji

      Hi Laura, for the 2 jobs he has left, he should have received a P45. For the period he was on Job Seekers, he will be able to get a P45(U) from Jobcentre Plus.

  12. Hi I’ve not had my p60, I’ve asked my employer why and this is what I got back, Unfortunately I am unable to provide a p60 as joined our company into the new financial year, therefore hasn’t got any payment for Year End 2015/2016.
    Hence, the manager can print all payslips. But I started in August 2015, is this correct?

    1. Sanjay Madhavji

      Doesn’t sound correct. If you worked during the 2015/16 tax year, then the company has to provide a P60.

  13. Hi there

    I haven’t received a P11d from a business that has gone into liquidation. Do I need to contact HMRC about this, or is it a case of as the tax has never been reported to HMRC that we don’t report on our tax return

    Thanks for any advice

    1. I would contact HMRC. If the company reported the P11D values before they went into liquidation, then they should be able to give you the figures to use on your tax return. Failing that, the only other thing you can do is use an estimate based on last year and ensure that you inform HMRC (via the tax return) that estimated figures have been used.

  14. I can’t find the p60 from my previous employer for the tax year april 2015 – april 2016, just a p45 which only contains details for 1 months pay (april 2016) which is of no use to me.

    However, my payslip from march 2016 contains my total gross pay td- can I just use this figure for my tax return or do I need my p60?

  15. Hi…I left UK on 03 Oct 2012 and sent my P45 form to HM revinue…however it was misplaced and did not receive by HM Revinue…now I m getting late penalty letter from HM revinue along with excuse form for the delay…I have the photo copy of my P45..

    1. what should I do in this case ?
    2. if I send my P45 to HM Revinue, do I need to file return online ?

    Pallab Dutta

  16. I left the UK in Dec 2004 and handed in my P45 to the tax office with a P85 form, I am now looking at returning to the UK what do in need to do to re-register to pay tax in my next job

  17. My daughter is having problems with working tax credits and other benefits.she has asked her employers for p60.her employer has given her statements for last 5/6 years but council want to 8years.the business has changed hands3 times in that period and the accountant says he has given her all the statements available.how does my daughter overcome this problem and what is the legal requirements in this situation

  18. Hello.last year i was working for company all year and in february 2016 this company was closed and the biznise take an other company.old company is not give for me p45 and p60.what can i do.where i can find my 2015/2016 p60.their are not answer any call from me.

    1. Hi Amit

      I am applying for a mortgage and they need my past 2 P60’s. I am having difficulty showing my 2014/2015 P60 because I started a new job in March 2015. The new company have given me my Statement of Earnings to cover me for the 1 month of that tax year which may be ok but my previous company has gone into liquidation and closed so I have no way of getting this information. Any advice would be helpful please. Thank you

  19. Hi
    I worked from 09.2014 -03.2015 after that I stop worked in UK … now I work again in UK since 08.2016 … Question …I need my p45 from my last employer ?

  20. i was previously working through an agency, self employed with a limited company. That was from February to June. I now have a job where I am employed and have been since July. I’m trying to apply for a mortgage and need a p60, but was never issued one because I was self employed at the time. Is there any way of getting one??

  21. hi, i’ve lived in france since 2003 and need my p60 or p45 from 2003 for my new job, as i’ve not been working as my pro job [chef] since leaving england, now i’ve gone back into the kitcken i need my old p45 or p60 …… please help.

  22. Hello Sir,
    I am trying to get a UTR but it seems I need to register as a sole trader, I am not a trader I want to register as a sub contractor in the building trade. I do not have any tax returns as I have been living off inheritence for the last 6/7 years. Can you guide me how a get a UTR? Thank you. Stuart

  23. I put an old address on my p60 & work details by mistake. I can’t get access too it. I’ve updated my details on HMRC with the right details, is there anyway I can get something similar to a p60 with my current details sent too me ?

  24. The tax credits are claiming my partner has earnt money for the year April 2015-April 2016, but he lost his job in Feb 2015 , and hasn’t work or claimed anything since losing his job, how can we prove the figures they have are wrong?

  25. Myself and my wife are applying for a Mortgage. I have supplied my mortgage broker Rafts & rafts of information with regards to our income etc. He is now saying that for my wife we HAVE to get her previous 2 P60’s. However, for the last two Aprils she was NOT employed and hence she does NOT have P60’s for the 2014/15 and 2015/16 periods.
    What do we do now?
    I consider the reliance on P60’s archaic. Damn ‘bit’s of paper’. What would’ve happened if we had a house fire, flooding, simply lost the P60’s. What then? Sorry, NO you can’t have a mortgage! Stupidity reigns.

    1. Sanjay Madhavji

      Hi Andy, there clearly seems to be a miscommunication here. She would not have a P60 if she wasn’t working. So you’re best bet is to reiterate that to the mortgage broker.

      A P60 is not just a “bit of paper”, it is your official proof of income, which of course is quite important for a mortgage application! In case of fire, flooding etc – most employers can issue a replacement. Failing that, they can provide a “statement of earnings” which is usually sufficient.

  26. My husband and I are trying to renew tax credits but it says we need our p60 from 2015-2016. This is not something we keep after we get the next one. Is there any chance we can get a new one without going back to his old work as they didn’t leave on good terms.

    1. Sanjay Madhavji

      HMRC can give you the figures from the P60. If you really need the P60, I’m afraid the only option is to go back the employer.

  27. Please can you tell me where I can obtain my P60 for April 2017 – 2018 as I will need this to show my daughters college for funding.

    I know I will obtain this from my employers at the end of April/May however I do need to submit one now as the deadline for sending applicatrion back to the college is April 3rd. This is before the issuing of the P60. I will also be leaving this employment on the 6th April 2018 I started on the 3rd April 2017.

    Where else can I obtain one before my employer issues this which would be too late.

    1. Sanjay Madhavji

      Hi June, you can try sending your latest payslip which will show your YTD earnings with an explanatory note. The college funding team will know that it is not possible to have a P60 for the 2017/18 tax year yet!

  28. Hi.

    Im currently working through some historic, over due self assesments where I was employed and self employed. I don’t have the P60 and the company is no longer contactable. Can I just get the figures for the SA from the IR?


    1. Sanjay Madhavji

      Yes HMRC will be able to send you a letter showing the your income and tax deducted from each employer.

  29. Hi I’m attempting to claim back a tax refund, and the verification process requires information from either a uk passport or p60, I have neither and HMRC cannot provide one. The problem I have is that I didn’t start this job until June, so I won’t get a p60 until next year as they are usually sent by May. Is there any other way to find out my tax and NI payments for the last year? This is the information HMRC want and without it I’m unable to claim back 1354.40 and its quite a substantial amount. Thanks.

    1. Hi Jamie, you don’t need to claim it online. Just call HMRC and they will send you a cheque.

  30. Hello, I have left my current employement and need at least 5 years of p60s for housing reasons. How would I get these?

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