A P45 arrives when you leave a job, a P60 by 31 May for everyone employed on 5 April, and a P11D by 6 July if you had company benefits. Each form shows pay, tax or benefits for a tax year and is used for refunds, loans and starting a new job.
Last reviewed 10 November 2026
- P60: given to everyone working for the employer on 5 April, due by 31 May
- P45: given on leaving a job; Part 1A is kept, Parts 2 and 3 go to the new employer or Jobcentre Plus
- P11D: benefits in kind such as a company car or interest-free loan; employee copy due by 6 July
- Class 1A National Insurance on benefits: reported by 6 July, paid by 22 July (19 July by cheque)
- A lost P60 can be replaced by the employer or the figures found in the HMRC app or personal tax account
- Payrolled benefits are taxed through pay, so no P11D is needed for them
P45, P60 and P11D at a glance
A P45 is given when you leave a job, a P60 by 31 May to everyone employed on 5 April, and a P11D by 6 July where company benefits were received. The table below sets out what each form shows, when it arrives and what to do with it.
| Form | When you get it | What it shows | What to do with it |
|---|---|---|---|
| P45 | When you leave a job | Pay and tax to the leaving date | Give Parts 2 and 3 to the new employer, or to Jobcentre Plus |
| P60 | By 31 May | Full tax year pay and tax with that employer | Keep for refunds and proof of income |
| P11D | By 6 July | Value of company benefits and expenses | Check the figures against the tax code |
The three forms serve different purposes. A P45 is a leaving document, produced when a job ends, and it carries pay and tax to the leaving date. A P60 is an annual summary, issued by 31 May to everyone who was employed on 5 April, and it records pay and tax for the whole tax year with that employer. A P11D reports benefits in kind, such as a company car, health insurance or an interest-free loan, and the employee copy of the information is due by 6 July.
The dates set the rhythm of the tax year. The P60 deadline of 31 May falls shortly after the tax year ends on 5 April, while the P11D deadline of 6 July allows time to value benefits. Class 1A National Insurance on benefits is reported by 6 July and paid by 22 July, or 19 July by cheque.
Each form has a practical use beyond record keeping. The P60 proves income for a loan or mortgage, the P45 carries pay and tax figures to a new employer, and the P11D allows benefit values to be checked against the tax code. A side by side view of the two most familiar documents is set out in P45 vs P60.
The P45: what happens when you leave a job
A P45 is issued by an employer when you stop working for them. Part 1 goes to HMRC through payroll, Part 1A is kept for your records, and Parts 2 and 3 go to the next employer or to Jobcentre Plus if you are not working.
The employer submits Part 1 through payroll; it is not sent as a separate document. That part carries the pay and tax figures to HMRC so the record for the year is complete. Part 1A is the section kept for your own records, and it shows the same pay and tax figures to the leaving date.
Parts 2 and 3 are the parts that travel with you. Give them to the new employer so the correct tax code can be applied from the first payday, or give them to Jobcentre Plus if you are not working. Keeping the three parts in order avoids delay when a new job starts quickly.
If no P45 arrives, ask the former employer, who must provide one. Where that is not possible, contact HMRC and complete the starter checklist instead. A new employer can use the checklist to gather the information needed to run payroll.
A missing P45 is the most common reason for an emergency tax code. An emergency code can mean more tax is taken than necessary in the early weeks of a job, and the position is normally corrected once the correct figures are in place. Keeping Parts 2 and 3 safe, and handing them over promptly, reduces the chance of that happening.
The P60: your annual pay and tax summary
A P60 is the annual summary of pay and tax from one employer. It is given to everyone working for that employer on 5 April and must be issued by 31 May, on paper or electronically, and it covers the tax year from 6 April to 5 April.
There is one P60 for each job held at the end of the tax year, so someone with two employers on 5 April receives two P60s. The form records pay and tax for the full tax year with that employer, which makes it the main document for checking that the right amount of tax has been taken. It can be issued on paper or electronically, but the deadline of 31 May applies either way.
The P60 is used to claim back overpaid tax and to prove income for a loan or mortgage. A lender will often ask for a P60 alongside recent payslips, and the figures on the P60 give a full year picture rather than a single month. Where a tax refund is due, the P60 figures for the year are normally the starting point for the claim.
If a P60 is lost, ask the employer for a replacement. Where the employer cannot provide one, the same figures can be found in the HMRC app or personal tax account. Checking those figures against the final payslip of the year is a straightforward way to confirm that pay and tax agree before a refund claim, a mortgage application or a Self Assessment return is completed.
The P11D: company benefits and expenses
A P11D reports benefits in kind and expenses that an employer provides, such as a company car, health insurance or an interest-free loan. The employee copy of the information is due by 6 July after the tax year ends, and Class 1A National Insurance on those benefits follows the same reporting date.
Benefits in kind are taxable perks that are not paid through normal pay. Common examples include a company car, private health insurance and an interest-free loan from the employer. The P11D places a value on each benefit for the tax year, and that value is used to work out the tax due.
Deadlines run in sequence after the tax year ends on 5 April. Class 1A National Insurance on benefits is reported by 6 July, and payment is due by 22 July, or 19 July where payment is made by cheque. The employee copy of the P11D information is due by the same 6 July reporting date.
Where benefits are payrolled, the employer taxes them through pay and no P11D is needed for them. The employer writes to explain how payrolling works in that case. Payrolled benefits appear in the pay figures instead, so there is no separate form to check.
For benefits that are not payrolled, check the values on the P11D against the tax code so that tax is not under collected or over collected. A code such as tax code 1257L can be adjusted to collect tax on a benefit, and the P11D figure is the number that supports the adjustment. Where the figures on the form do not match the code, the employer or HMRC can correct the position.
Which form you need for common tasks
The form you need depends on the task. A mortgage or loan application usually needs a P60, a new job needs P45 Parts 2 and 3, a refund claim uses P60, P45 or P11D figures, and Self Assessment uses P60 and P11D figures for employment income and benefits.
For a mortgage or loan application, a P60 is the usual evidence of income for the year, often requested with recent payslips. Lenders look at the yearly totals on the P60 and compare them with the monthly figures, so any overtime, bonus or benefit that affects take home pay should be visible across the documents. A guide to payslip deductions helps explain the difference between gross pay and the amount that reaches the bank account.
When starting a new job, hand over P45 Parts 2 and 3. The new employer uses those figures to set the tax code and to avoid an emergency code. If the P45 is missing, the starter checklist is used instead and HMRC is contacted.
For a refund claim, the figures come from the P60, from a P45 where a job ended during the year, or from a P11D where benefits were received. Where a job ended in redundancy, there is a separate route, the P50 refund claim.
For Self Assessment, employment income comes from the P60 and benefit figures come from the P11D. Where benefits were payrolled, no P11D is issued and the pay figures already include them. Keeping all three forms together for each tax year makes any of these tasks quicker, because the same pay, tax and benefit figures are used across refunds, lending checks and tax returns.
Disclaimer: This page is general information about UK rules, not personal tax or financial advice. Figures apply to the 2026/27 tax year unless stated. Check your own position with HMRC.
Frequently asked questions
When is a P60 issued?
Employers must give a P60 by 31 May to everyone working for them on 5 April. It covers the tax year from 6 April to 5 April and can be issued on paper or electronically. There is one P60 per job for each tax year.
What happens to each part of a P45?
Keep Part 1A and give Parts 2 and 3 to a new employer, or to Jobcentre Plus if you are not working. Part 1 is submitted through payroll and is not sent as a separate document. A missing P45 is the most common reason for an emergency tax code.
When is the P11D deadline?
Employers must report benefits and give employees a copy of the information by 6 July after the tax year ends. Class 1A National Insurance on those benefits is reported by 6 July and paid by 22 July, or 19 July by cheque.
What can be done about a lost P60?
Ask the employer for a replacement. If they cannot provide one, the same figures are in the HMRC app or personal tax account. The figures can then be used for a refund claim, a loan application or a Self Assessment return.
Is a P11D issued when benefits are payrolled?
No. If the employer taxes benefits through payroll, no P11D is needed and the employer writes to explain how it works. Payrolled benefits are taxed through pay, so the employee copy of the information is not issued for them.
