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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Comments (44)

  • Andy Lewis Reply

    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.

    January 4, 2017 at 12:41 pm
    • Sanjay Madhavji
      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.

      April 2, 2017 at 2:50 pm
  • Nikki Reply

    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?

    October 7, 2016 at 10:22 pm
  • Lee O’Neill Reply

    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 ?

    October 5, 2016 at 8:54 pm
  • Stuart White Reply

    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

    September 22, 2016 at 9:32 pm
  • beth Reply

    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.

    September 21, 2016 at 5:05 pm
  • Daniel Reply

    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??

    September 19, 2016 at 5:39 pm
  • calvyn Reply

    Hi is there anyway I could have a new copy of my p60??

    September 17, 2016 at 9:35 pm
  • Constanti Reply

    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 ?

    September 17, 2016 at 2:00 am
  • Zsolt Reply

    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.
    Thanks

    September 16, 2016 at 9:36 pm
    • Trish Harding

      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

      September 20, 2016 at 1:06 pm
  • Helen Reply

    My previous employer has sent both my P45 and P60 to an address that I have never lived at. What can I do?

    September 10, 2016 at 8:36 pm
  • Paul Reply

    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

    September 3, 2016 at 4:44 pm
  • James Reply

    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

    September 3, 2016 at 9:10 am
  • Pallab Reply

    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 ?

    Thanks,
    Pallab Dutta

    August 31, 2016 at 5:23 pm
  • Luke Reply

    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?

    August 31, 2016 at 2:04 pm
  • Malcolm Reply

    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

    August 30, 2016 at 5:01 pm
    • Sanjay Madhavji
      Amit Soni

      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.

      August 30, 2016 at 6:12 pm
  • Owen Reply

    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?

    June 3, 2016 at 6:49 am
    • Sanjay Madhavji
      Amit Soni

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

      June 6, 2016 at 4:45 pm
  • Laura Reply

    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?

    June 1, 2016 at 10:28 am
    • Sanjay Madhavji
      Amit Soni

      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.

      June 6, 2016 at 4:35 pm
  • keeley Reply

    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

    April 20, 2016 at 7:35 am
    • Sanjay Madhavji
      Amit Soni

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

      April 21, 2016 at 2:13 pm
  • Frank Appaw Reply

    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.

    April 19, 2016 at 9:31 pm
    • Sanjay Madhavji
      Amit Soni

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

      April 21, 2016 at 2:15 pm
  • simona Reply

    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?
    thanks.

    April 18, 2016 at 3:52 pm
  • Reji Reply

    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
    Thanks

    April 13, 2016 at 7:48 am
    • Sanjay Madhavji
      Amit Soni

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

      April 13, 2016 at 10:55 am
  • Susan Reply

    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?
    Thanks

    March 2, 2016 at 10:08 am
    • Sanjay Madhavji
      Amit Soni

      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.

      March 3, 2016 at 10:19 pm
  • Hani Reply

    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.

    November 24, 2015 at 9:30 pm
    • Sanjay Madhavji
      Amit Soni

      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.

      December 6, 2015 at 4:28 pm
  • Denise gibson Reply

    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

    November 22, 2015 at 11:51 am
    • Sanjay Madhavji
      Amit Soni

      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.

      December 6, 2015 at 4:34 pm
  • Liz Reply

    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

    November 17, 2015 at 12:12 pm
    • Sanjay Madhavji
      Amit Soni

      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.

      November 17, 2015 at 6:12 pm
  • Beth Reply

    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
    Beth

    October 29, 2015 at 9:53 am
    • Sanjay Madhavji
      Amit Soni

      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.

      November 17, 2015 at 6:19 pm
  • Oscar Reply

    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

    October 18, 2015 at 4:44 pm
    • Sanjay Madhavji
      Amit Soni

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

      October 19, 2015 at 7:09 pm
  • Jane Reply

    How do I get another P60? I have lost the one they gave me and my company say they cannot reissue it!

    June 19, 2015 at 4:43 pm
    • Sanjay Madhavji
      Amit Soni

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

      August 21, 2015 at 4:30 pm

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