UK P45, P60, P11D Forms Explained

Three core PAYE forms record employee pay and tax across the UK employment relationship: P45 on leaving, P60 at year end, and P11D for benefits in kind. Each has a specific purpose, a specific issue deadline, and a specific use in subsequent applications (mortgages, immigration, Self-Assessment, benefit claims).

This guide covers each form in detail, what it shows, the statutory and HMRC rules governing it, and how to use it. It also covers the digital format requirements that have become standard since the Making Tax Digital programme expanded PAYE reporting from 2020 onwards.

P45: leaving a job

The P45 is issued by an employer when an employee leaves. It comes in four parts. Part 1 is sent by the employer to HMRC as part of RTI. Part 1A is kept by the employee for their records. Parts 2 and 3 go to the new employer when the employee starts a new role.

The P45 shows the employee's name, NI number, leaving date, year-to-date taxable pay, year-to-date tax deducted, tax code in use at leaving, and student loan plan. It is the authoritative source for the new employer to continue the cumulative PAYE method without an emergency code.

Worked example: an employee leaves on 15 October after earning GBP 18,000 year-to-date with GBP 1,086 of tax. The P45 shows these figures plus the 1257L tax code. The new employer (starting in November) loads the figures into payroll and continues the cumulative calculation from month 7, applying the year-to-date allowance and band capacity correctly.

Edge case: since RTI began in April 2013, new employers are not strictly required to receive the P45 to start a new employee correctly. The starter checklist (the modern replacement for the old P46) captures the employee's situation and the new employer uses an emergency code pending HMRC issuing a cumulative code from RTI data. The P45 remains useful for the employee's own records and as supporting evidence in tax disputes.

P60: the end-of-year certificate

The P60 is issued annually by 31 May following the tax year end (so by 31 May 2027 for the 2026/27 year). Every employee in continuous employment at 5 April receives one from their current employer. It shows total pay and deductions for the full tax year, including any prior employer's figures carried across via P45 during the year.

P60 contents include total pay in the year, total tax deducted, NI contributions by category, statutory payments received (SMP, SSP, SAP, SPP), student loan and postgraduate loan deductions, tax code at year end. The form is required evidence for many subsequent applications.

Practical uses: mortgage applications typically require the latest one or two P60s as evidence of stable income; immigration applications use the P60 to evidence employment history; Self-Assessment cross-checks the SA return against the P60 figures; tax credit and Universal Credit renewals use the P60 for income evidence.

Digital P60s are acceptable provided they meet HMRC's format requirements (showing all required fields in a tamper-evident form). Most modern payroll systems produce PDF P60s with a digital signature. Employees should retain P60s for at least six years following the tax year, matching HMRC's standard enquiry window.

P11D: benefits in kind

P11D reports taxable benefits in kind provided by the employer outside cash salary. The employer must submit P11D to HMRC by 6 July following the tax year, with a copy to the employee. P11D(b) is the employer NI summary on the benefits, sent only to HMRC (the employer pays Class 1A NI at 13.8% on the total benefits value).

Common P11D items: company car (calculated using the vehicle's list price, CO2 emissions, fuel type, and HMRC appropriate percentages), private medical insurance, beneficial loans (interest below the official rate where the balance exceeds GBP 10,000), employer-provided accommodation, non-business mileage allowance above HMRC approved rates.

The benefit value reported on the P11D is added to the employee's taxable income. HMRC adjusts the next tax year's tax code to collect the tax on the benefits through PAYE. The employee sees the adjustment in the coding notice with a deduction line for the benefit value, reducing the Personal Allowance applied to salary.

Worked example: an employee on GBP 50,000 receives a GBP 8,000 company car benefit on the P11D for 2026/27. The next year's tax code is reduced by GBP 8,000, becoming 457L (GBP 12,570 less GBP 8,000 / 10). The employer applies this code from April 2027, collecting an additional GBP 1,600 of tax through PAYE (20% of GBP 8,000) across the year.

Payrolled benefits: an alternative to P11D

From April 2026 (with full implementation in 2027), most P11D benefits will be required to be payrolled rather than reported on P11D. Payrolling means the employer adds the value of the benefit to the employee's taxable pay each period, collecting the tax through PAYE in real time rather than via a coding adjustment in the following year.

For payrolled benefits the employee sees the benefit on the payslip each period (often as a separate line for transparency), tax is deducted in real time, and no P11D is issued at year end. The employer continues to pay Class 1A NI on the annual benefit value through the P11D(b) submission.

The change reduces the lag between benefit provision and tax collection from up to 12 months to the next pay period. Employees no longer face a surprise coding adjustment in April based on the prior year's benefits.

Edge case: beneficial loans and employer-provided accommodation are outside the mandatory payrolling scope. These continue on P11D under the transitional arrangements. Employers can voluntarily payroll a wider range of benefits under the existing voluntary payrolling rules.

Practical use for applications and Self-Assessment

Mortgage applications: lenders typically require the latest P60 plus three to six months of payslips. Self-employed applicants supply SA302 (the Self-Assessment summary) and tax year overviews; employees primarily use the P60. The P11D supplements where the benefits materially affect the lender's view of total compensation.

Immigration applications under the points-based system use P60 figures to evidence salary thresholds for skilled worker visas, indefinite leave to remain, and dependent applications. Latest P60 and payslips covering the most recent six months are the standard documentary requirement.

Self-Assessment: a taxpayer who completes the SA return should cross-check the employment income box (SA102, box 1) against the P60. Differences typically reflect post-cessation payments not on the P60, or salary sacrifice items differently reported. The P11D figures populate the benefits section.

Practical action: storing each year's P60 and P11D in a single folder (digital or paper) for at least six years gives the audit trail for any HMRC enquiry, mortgage refinance, or immigration application. Many employers provide a downloadable archive through their HR or payroll portal; saving copies independently is sensible since portal access can be lost on leaving the employer. Lost P60s can be replaced by asking the employer's payroll team or by viewing year-end totals through the Personal Tax Account, though the PTA does not produce a formal replacement P60 document.

Frequently asked questions

What is a P45?

A four-part document issued by an employer when an employee leaves. Part 1 goes to HMRC via RTI, Part 1A to the employee for their records, Parts 2 and 3 to the new employer. The P45 shows year-to-date pay, tax, NI contributions, tax code, and student loan plan. Since RTI began in 2013 a new employer can start an employee correctly without a P45 using the starter checklist, with HMRC issuing a corrected cumulative code after the first RTI submission.

When do I get a P60?

By 31 May following the tax year end. Every employee in continuous employment at 5 April receives a P60 from their current employer for the year ending on that date. So for the 2026/27 tax year (6 April 2026 to 5 April 2027), the P60 is issued by 31 May 2027. The P60 shows total pay, total tax, NI contributions, statutory payments, student loan deductions, and the tax code at year end.

What's a P11D for?

P11D reports taxable benefits in kind provided by the employer outside cash salary: company car, private medical insurance, beneficial loans, accommodation, and similar items. The employer submits P11D to HMRC by 6 July following the tax year, with a copy to the employee. HMRC adjusts the next year's tax code to collect the tax on the benefits through PAYE. From April 2026 (full effect 2027) most benefits will be payrolled, replacing P11D for those items.

Do I still need a P45 to start a new job?

Not strictly. Since RTI began in April 2013, new employers can start an employee correctly without the P45 using the starter checklist. The new employer typically applies an emergency code (1257L M1 or BR depending on the employee's situation) and HMRC issues a corrected cumulative code from the first RTI submission. The P45 remains useful for the employee's own records and for accelerating the transition to the correct cumulative code.

How long should I keep my P60?

At least six years following the relevant tax year, matching HMRC's standard enquiry window. The P60 is required evidence for mortgage applications, immigration applications, tax credit and Universal Credit renewals, and Self-Assessment cross-checks. Digital P60s are acceptable provided they meet HMRC's tamper-evident format requirements. Saving digital copies independently of the employer's payroll portal is sensible because portal access typically ends when the employment relationship ends.