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P60

The P60, also known as an End of Year Certificate, is an official document issued by employers in the United Kingdom to employees at the conclusion of each tax year, summarizing the total gross pay, income tax deducted, and National Insurance contributions paid during the period from 6 April to 5 April. A similar document was used in Ireland until 2018, replaced by the Employment Detail Summary (EDS) in 2019 as part of PAYE modernization.^[1]^[2] Employers are legally required to provide a P60 to each employee on their payroll at the end of the tax year (5 April), with a separate form issued by each employer if an individual holds multiple positions; this ensures accurate record-keeping for personal tax affairs and compliance with HM Revenue and Customs (HMRC) regulations.^[1]^[3] The form serves multiple practical purposes, including enabling employees to verify their tax payments when filing self-assessment returns, applying for loans or mortgages, or claiming tax refunds, and it should be retained for at least 22 months after the end of the relevant tax year as proof of earnings and deductions.^[4]^[5] In cases where an employee leaves employment before the tax year ends, they receive a P45 instead, but if they remain employed through year-end, the P60 provides the comprehensive annual summary; digital versions are increasingly common via payroll software, though paper copies can be requested.^[1]^[6]

Overview

Definition and Purpose

The P60 is an official end-of-year certificate issued by employers to employees in the United Kingdom, providing a summary of the employee's gross pay, income tax deducted at source, and National Insurance contributions paid during the tax year.^[1]^[7] This document serves as a formal record of earnings and statutory deductions under the Pay As You Earn (PAYE) system, applicable to each employment held by the employee at the close of the tax year on 5 April.^[1] In the historical Irish context prior to 2019, the P60 functioned similarly as an annual statement detailing gross income, Pay Related Social Insurance (PRSI) contributions, and income tax withheld, aligned with Ireland's calendar tax year from 1 January to 31 December.^[8]^[9] The primary purpose of the P60 is to verify the amount of tax paid by the employee, enabling claims for refunds of overpaid tax or completion of self-assessment tax returns where additional income sources require reconciliation.^[1] It also acts as essential proof of income and tax compliance for various financial and administrative needs, such as applications for mortgages, loans, or benefits including tax credits and Universal Credit.^[1]^[10] For pension-related matters, the P60 from employment or pension providers confirms taxable earnings and deductions, supporting claims or adjustments under state or private pension schemes.^[11] In historical Irish usage, it similarly supported verification for tax returns, social welfare benefits, and financial product applications until its replacement by the Employment Detail Summary in 2019.^[12] HMRC recommends that employees retain their P60 forms for at least 22 months after the end of the tax year, especially if filing a Self Assessment tax return.^[5] For individuals required to keep detailed records under the Taxes Management Act 1970 (such as those with self-employment or untaxed income), tax records including P60s should be retained for up to six years from the end of the tax year to support inquiries or claims. This retention ensures the document remains available as reliable evidence of income history. Destruction of these forms prior to the recommended period could complicate proof of earnings for ongoing financial obligations or retrospective tax adjustments.^[1]

Historical Context

The Pay As You Earn (PAYE) system, which forms the foundation of the P60 form, was established in the United Kingdom in 1944 as a wartime measure to streamline income tax collection amid rising employment and fiscal demands during World War II. Devised by Sir Paul Chambers and implemented on April 6, 1944, PAYE shifted taxation from annual lump-sum payments to regular deductions at source, with the P60 emerging as the mandatory end-of-year certificate summarizing an employee's total pay, income tax, and National Insurance contributions deducted over the tax year. This innovation addressed administrative complexities in the pre-war system, where taxpayers often faced large end-of-year bills, and was retained post-war as part of broader reforms to modernize tax administration and ensure consistent revenue flow.^[13]^[14] In Ireland, PAYE was introduced later, on October 6, 1960, under the Finance Act 1958, marking a significant alignment with UK practices while adapting to the Republic's independent tax framework established after 1922. The P60 was adopted as the equivalent end-of-year summary within this system, providing employees with a record of earnings and PAYE deductions to facilitate tax compliance and claims, such as for refunds or benefits. This development reflected Ireland's post-World War II economic modernization efforts, including the First Programme for Economic Expansion (1958–1963), which emphasized efficient public administration to support industrial growth and fiscal stability. The form remained a staple of Irish payroll reporting for nearly six decades, mirroring the UK's approach but tailored to local legislation like the Income Tax Act 1967.^[15]^[16] A pivotal evolution occurred in Ireland with the PAYE Modernisation initiative, announced in the mid-2010s and fully implemented from January 1, 2019, which abolished the paper-based P60 in favor of digital real-time reporting through the Revenue Online Service (ROS). This reform eliminated several legacy forms, including the P60, to reduce administrative burdens, enhance accuracy in tax credits and deductions, and integrate payroll data seamlessly for employees accessing summaries via online portals. In the UK, the P60 has endured as a core element of PAYE, underscoring divergent paths in post-war tax simplification: while both nations pursued employee-focused reforms to ease compliance, Ireland's shift prioritized digital transformation amid EU-influenced efficiencies.^[17]^[2]

United Kingdom

Issuance and Legal Requirements

The issuance of the P60 form in the United Kingdom is governed by Regulation 67 of the Income Tax (Pay As You Earn) Regulations 2003, which mandates that employers provide this end-of-year certificate to eligible employees.^[18] Employers must issue the P60 to all employees who are on the payroll and working as of 5 April, the final day of the tax year (6 April to 5 April), including part-time, temporary, and full-time workers from whom income tax has been deducted during that year.^[3] Employees who leave employment before the tax year-end do not receive a P60; instead, they are provided with a P45 form detailing payments and deductions up to their departure date.^[18] The form must be issued no later than 31 May following the end of the tax year, ensuring employees have timely documentation for tax reconciliation or benefits claims.^[3] Employers face strict penalties for non-compliance with these issuance requirements, as outlined under section 98 of the Taxes Management Act 1970, which imposes fines of up to £3,000 per employee for failures such as non-issuance or providing inaccurate P60 forms.^[19] If inaccuracies result in underpaid taxes, additional interest accrues on the outstanding amount, and further penalties may apply depending on the severity and duration of the non-compliance.^[20] These measures enforce accurate record-keeping and timely provision of information, with HM Revenue and Customs (HMRC) having the authority to investigate and impose sanctions to maintain the integrity of the Pay As You Earn (PAYE) system.^[19] Since 2010, employers have the option to issue P60 forms electronically through HMRC's Basic PAYE Tools or compatible payroll software, facilitating secure digital delivery such as PDF attachments via email or access through employee portals.^[21] ^[22] However, employees retain the right to request a paper copy if they prefer a physical document, and employers must accommodate such requests to ensure accessibility and compliance.^[3] This flexibility aligns with broader digital reporting initiatives under PAYE while upholding the legal obligation for verifiable delivery by the deadline.^[23]

Form Contents and Format

The UK P60 form is a single-page A4 document that summarizes an employee's earnings and deductions for the tax year, featuring HMRC branding at the top and no requirement for signatures.^[24] It includes essential employer details such as the full name, address (including postcode), and PAYE reference number, along with a reference to the relevant tax year ending 5 April.^[25] The form's structure is divided into clear sections for employee information, pay and tax breakdowns, National Insurance details, and additional deductions, ensuring all data is presented in a standardized, readable layout using black ink on white paper.^[25] Key employee details captured on the form include the surname, forenames or initials, National Insurance number, and works or payroll number (if applicable, marked with 'R' if a refund is due).^[24] The tax code section specifies the final tax code operated for the year, including any Week 1 or Month 1 indicators.^[25] Pay and tax information is organized into categorized boxes: Box A records figures from previous employments (gross pay and tax deducted); Box B details amounts from the current employment (gross pay and tax deducted); and Box C provides the total for the year (gross pay and tax deducted).^[3] Box D covers statutory payments received, such as Statutory Sick Pay, Maternity Pay, Paternity Pay, Adoption Pay, Shared Parental Pay, Parental Bereavement Pay, or Neonatal Care Pay.^[25] National Insurance contributions are detailed separately, showing earnings within specific bands—the amount at or above the Lower Earnings Limit (LEL), between the LEL and Primary Threshold (PT), and between the PT and Upper Earnings Limit (UEL)—along with the total employee contributions paid and the applicable NIC table letter.^[24] Since 2011, the form has included Box E for student loan deductions made in the current employment, reported in whole pounds only, reflecting repayments for undergraduate or postgraduate loans processed through PAYE.^[26] The data populating these fields is derived directly from the employer's real-time PAYE submissions to HMRC via Full Payment Submissions (FPS), ensuring accuracy and alignment with reported payroll information throughout the tax year.^[27]

Employee Usage and Implications

Employees primarily use the P60 form to file Self Assessment tax returns, where it provides the necessary figures for reporting employment income, tax deducted, and National Insurance contributions for the tax year.^[28] The document is essential for verifying details when claiming refunds for overpaid tax, allowing individuals to demonstrate the amount of Income Tax withheld by their employer.^[1] Additionally, the P60 serves as proof of income and tax paid when applying for certain benefits, such as Child Benefit, where taxable earnings must be declared to assess eligibility and payment levels.^[29] In financial applications, the P60 is often required by lenders to verify income stability during mortgage or loan applications, confirming gross pay and deductions over the full tax year.^[1] For pension-related matters, employees can use the P60 to track pensionable earnings and contributions, as it details total pay before any deductions, which forms the basis for workplace pension calculations; annual pension statements complement this by showing specific contribution amounts.^[30] Expatriates, such as US citizens working in the UK, may also rely on the P60 for foreign tax reporting, providing evidence of UK-sourced income when completing forms like the US Form 1040 to avoid double taxation under relevant treaties.^[31] If errors appear on a P60, such as incorrect pay or tax figures, employees should promptly contact their employer to request a corrected version marked as a "replacement" or a confirming letter detailing the changes.^[3] For lost P60 forms, replacements can be obtained from the employer, or employees can access equivalent information through their personal tax account or the HMRC app; in such cases, contacting HMRC directly via their income tax helpline is an option if the employer cannot assist.^[32] These steps ensure accurate records for any subsequent tax or financial inquiries. HMRC advises employees to retain their P60 for at least 22 months after the end of the relevant tax year to support potential audits or Self Assessment queries.^[5] Digital copies, such as those downloaded from the personal tax account, are acceptable provided they are verifiable and include all original details.^[32] This retention period aligns with general record-keeping requirements for PAYE-related documents, helping to resolve discrepancies without needing physical copies.

Ireland

Pre-2019 Implementation

The P60 certificate formed an integral part of Ireland's Pay As You Earn (PAYE) system, which was introduced on 6 October 1960 under provisions of the Finance Act 1960 to facilitate the collection of income tax at source from employees' wages.^[15] As an end-of-year summary, it provided employees with a record of their annual earnings and statutory deductions for the calendar tax year ending 31 December.^[33] Employers were legally required to issue the P60 to every employee who was on the payroll on 31 December, regardless of earnings level, with issuance mandatory between 1 January and 15 February of the following year.^[33]^[2] The certificate covered all pay subject to PAYE during the year. Failure to issue it on time could result in penalties under Revenue compliance rules.^[33] The P60 was a paper-based form standardized by the Revenue Commissioners, featuring official branding and sections for key details such as the employee's name, Personal Public Service (PPS) number, total gross pay, PAYE income tax deducted, PRSI contributions (including class), Universal Social Charge (USC) deductions (introduced in 2011), and Local Property Tax (LPT) where applicable.^[33]^[2] Employers bore full responsibility for its accuracy, cross-verifying figures against monthly P30 returns and payroll records submitted to Revenue; the form could be printed via approved software on plain A4 paper after 2010, when Revenue ceased supplying pre-printed stationery.^[33] It excluded non-statutory deductions, such as union fees or pension contributions not subject to tax.^[2] Prior to 2019, the manual preparation of P60s often led to errors, such as inaccuracies in deduction calculations or PPS numbers, which could trigger Revenue audits during the four-year "discovery" period for under-deductions exceeding certain thresholds (e.g., requiring notification for significant shortfalls).^[33] Employees relied on the P60 as primary proof for claiming tax credits and refunds via Revenue's review process, as well as for social welfare applications with the Department of Social Protection, where incomplete or erroneous forms delayed benefit entitlements.^[33]^[2] Duplicate issuances were prohibited to prevent fraud or confusion in official records.^[33]

Transition to Employment Detail Summary (EDS)

The transition to the Employment Detail Summary (EDS) in Ireland marked a significant shift in payroll tax administration, driven by the PAYE Modernisation initiative implemented in 2019. The paper-based P60 form was phased out through this reform, with the last paper P60s issued for the 2018 tax year, and the EDS launched on 1 January 2019 as its digital replacement.^[17]^[2] This abolition eliminated the need for employers to produce and distribute physical end-of-year statements, aligning with broader efforts to streamline reporting and reduce administrative burdens.^[34] The EDS serves as a comprehensive digital summary of an employee's income and deductions, accessible exclusively online through Revenue's secure portals. It encompasses all key data previously provided by the P60—such as gross pay, income tax, Universal Social Charge (USC), and Pay Related Social Insurance (PRSI) contributions—while additionally including details from pension schemes and Local Property Tax (LPT) deductions if applicable.^[8]^[2] Employees can access their EDS via the myAccount portal by registering with their Personal Public Service (PPS) number, date of birth, contact details, and address; once logged in, they navigate to PAYE Services, select the relevant tax year, and generate the document as a downloadable PDF.^[8]^[35] Employers contribute to this system through mandatory real-time reporting of payroll data throughout the year via Revenue Online Service (ROS), ensuring the EDS is available starting 1 January following the tax year-end.^[17] For those without online access, a printed version can be requested from a local Revenue office, though this is limited to exempt cases.^[2] This digital transition offers several practical advantages, including reduced paper usage and enhanced efficiency in tax processing. The EDS automatically pre-populates relevant fields in Income Tax Returns, simplifying compliance and minimizing errors for employees filing their taxes.^[36] Furthermore, since 2020, it has become the standard proof of income for mortgage applications and other financial verifications, fully supplanting the P60 in these contexts and providing lenders with up-to-date, verifiable earnings history.^[37]^[38] Updated versions of the EDS can be generated if post-year adjustments occur, ensuring accuracy without the need for manual reissuance.^[8]

Comparisons

Differences Between UK and Historical Irish Versions

The UK P60 operates on a fiscal tax year running from 6 April to 5 April of the following year, whereas the historical Irish P60 pre-2019 covered a calendar tax year from 1 January to 31 December.^[3]^[9] This misalignment in periods reflected broader differences in national tax calendars, requiring employees crossing jurisdictions to reconcile summaries across mismatched timelines for compliance or claims.^[39] In terms of deductions, the UK P60 detailed total gross pay, income tax withheld, and the employee's National Insurance contributions (with only employee amounts listed).^[40] By contrast, the Irish P60 focused on gross pay, income tax (PAYE), employee's Pay Related Social Insurance (PRSI) contributions, total PRSI (including employer's share), and Universal Social Charge (USC). Unlike the UK, it included the total PRSI encompassing employer contributions.^[41]^[42] Issuance requirements also diverged: UK employers were required to provide the P60 by 31 May following the tax year end, with options for paper or electronic delivery to accommodate modern payroll practices.^[3] The Irish version, however, mandated delivery by 15 February after the calendar year, and was issued exclusively in paper format until the 2019 transition to digital systems.^[41]^[2] Regarding scope, both forms were issued per employer, but the UK P60 addressed multiple concurrent jobs through separate certificates from each employer for employees on payroll as of 5 April, enabling itemized tracking across employments.^[43] The historical Irish P60 similarly provided one aggregated summary per employer for those employed on 31 December, consolidating the full year's data without cross-employer integration.^[44]

Relation to Other PAYE Forms

In the United Kingdom, the P60 serves as a year-end summary of an employee's taxable pay and income tax deducted under the Pay As You Earn (PAYE) system, complementing the P45, which is issued to employees upon leaving employment and details pay and tax up to the departure date to facilitate seamless tax code transfer to a new employer. Unlike the P60's focus on annual salary-based deductions, the P11D reports non-cash benefits in kind provided by the employer, such as company cars or private medical insurance, which are not captured on the P60 but contribute to overall tax liability.^[45] Additionally, the P60 is the employee-facing version of the P14 form, which employers submit to HM Revenue and Customs (HMRC) as part of end-of-year PAYE returns to reconcile total pay, tax, and National Insurance contributions across the workforce.^[46] Historically in Ireland, the P60 functioned alongside the P45—known as the cessation or leaving certificate—which provided year-to-date pay, tax, Universal Social Charge (USC), and Pay Related Social Insurance (PRSI) details for employees changing jobs, ensuring continuity in deductions without over-taxation.^[47] It also integrated with the P30, the monthly employer return for remitting PAYE, USC, PRSI, and Local Property Tax (LPT) liabilities to Revenue.^[47] Following the 2019 PAYE Modernization initiative, the P60 was replaced by the Employment Detail Summary (EDS), an online document accessible via Revenue's myAccount service that aggregates real-time payroll data from all employments, feeding into automated tax credit calculations and preliminary end-of-year statements for more precise tax refunds or adjustments.^[8]^[48] Within the broader PAYE ecosystem, these forms support real-time information (RTI) reporting in the UK, implemented since 2013, where employers submit payroll data to HMRC on or before each payday, enabling the generation of accurate P60s and reducing reliance on paper forms like the discontinued P46 starter checklist.^[49] In Ireland's modernized system, the EDS draws from ongoing payroll submissions to automate tax credits and deductions, minimizing errors in multi-job scenarios.^[48] Employees typically use the P60 (or EDS) as a comprehensive year-end proof of income for benefits claims or loans, while the P45 (or its digital equivalent) handles mid-year job transitions to prevent double taxation by informing new employers of prior deductions.^[2]

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