TL;DR
The HMRC deadline for issuing P60 end-of-year certificates is 31 May each year. Employers face a starting penalty of £300 plus £60 a day for late P60s. Workers should keep the P60 for tax-code checks, ISA proof of income and self-assessment.
HMRC requires employers across the UK to issue a P60 end-of-year certificate to every employee on their payroll on 5 April by 31 May. Missing the deadline triggers a penalty of £300 a P60 plus £60 a day for each day the form remains outstanding, under the Income Tax (Pay As You Earn) Regulations.
What a P60 actually is
A P60 summarises the total pay and tax deducted for an employee in the tax year that ended on 5 April. It is the formal proof of income most lenders, landlords and benefits agencies request when an employee needs to evidence earnings for the year.
The form lists gross pay, total tax paid, total National Insurance contributions, student loan deductions and the employee's tax code as at year end. It is issued by the employer, not by HMRC directly, even though it sits on an HMRC template.
Who is affected by the deadline
Any employer running a PAYE scheme on 5 April 2026 must issue a P60 by 31 May 2026 to every employee on the payroll on that date. The rule applies to limited companies, partnerships, sole traders with staff, and household employers such as families paying nannies through PAYE.
Employees do not file the P60 themselves. They keep it. Workers who left a job during the year receive a P45 instead, which records earnings to the date of leaving. Anyone who held more than one job on 5 April should expect a P60 from each employer.
What the penalties look like for employers
HMRC issues an initial £300 penalty per missing or late P60. Continued non-issue triggers a daily £60 charge per outstanding P60 from the day after the deadline.
The penalty regime sits in regulations 60 and 67 of the PAYE regulations and is enforced by HMRC's employer compliance teams. Employers who can show a reasonable excuse, such as a system failure flagged with the helpdesk before the deadline, can appeal in writing.
What employees should check on the form
Workers should compare the year-end tax code on the P60 with the code on their most recent payslip. A mismatch may indicate an error or a mid-year code change worth confirming with HMRC's personal tax account.
The total tax-paid figure also feeds into ISA proof-of-income evidence for some account providers and is referenced when claiming Marriage Allowance, claiming a tax refund through HMRC's R40 form, or completing a self-assessment return.
How to get a missing P60
Employees should first contact their employer's payroll department. If the employer has gone into administration or cannot be reached, HMRC's personal tax account at gov.uk shows the same year-end figures and can be used as a substitute for most purposes.
HMRC does not issue duplicate P60s itself. Employers can issue paper or digital P60s as long as the content matches the published HMRC template.
Key facts
- P60 deadline is 31 May each year.
- Starting penalty for late P60 is £300 per form.
- Daily fines accrue at £60 per form per day after the deadline.
- Around 30 million UK employees are entitled to a P60 each year.
- Workers can view the same figures in their HMRC personal tax account.
FAQ
Who is affected by the HMRC 31 May deadline?
Every UK employer with staff on their payroll on 5 April. Employees do not file the P60 themselves but should expect to receive one from each employer they worked for on that date.
What happens if an employer misses the deadline?
HMRC can charge a £300 penalty per missing P60 plus £60 a day for as long as the form remains outstanding. Employers with a reasonable excuse can appeal in writing.
What should I do if I have not received my P60?
Contact your employer's payroll team first. If the employer cannot be reached, the same year-end figures are visible in your HMRC personal tax account on gov.uk.
Does the P60 affect my tax refund?
Yes, the P60 is the primary proof of income used when claiming a refund via HMRC's R40 form or completing self-assessment. Always check the year-end tax code matches your latest payslip.
