What is a P60?
A P60, or End of Year Certificate, shows the pay an employee received and the tax deducted in one employment over the tax year, 6 April to 5 April. HMRC’s RD1 specification lists what it must show:
- The tax year, the employer’s PAYE reference, name and address.
- The employee’s name, National Insurance number if known, and payroll number where there is one.
- Pay and tax in previous employments, in this employment, and the total for the year.
- The final tax code, including any Week 1 or Month 1 indicator.
- National Insurance for each category letter, with earnings in each band and the employee’s contributions.
- Statutory family payments, such as Statutory Maternity or Paternity Pay.
- Student Loan and Postgraduate Loan deductions in this employment.
Who must get a P60, and when
GOV.UK: give a P60 to all employees on your payroll who are working for you on the last day of the tax year, 5 April, by 31 May. It can be on paper or electronic. Employees who left during the year get a P45 instead.
| Tax year | Ends | Give the P60 by |
|---|---|---|
| 2025 to 2026 | 5 April 2026 | 31 May 2026 |
| 2026 to 2027 | 5 April 2027 | 31 May 2027 |
If a P60 needs correcting, GOV.UK says to give a replacement P60 marked “replacement” or a letter confirming the change.
Employer-made P60s
You don’t have to use HMRC’s printed form. RD1 allows a substitute P60 of the employer’s own design, on one sheet, as long as it contains everything the law requires and is marked “(Substitute)” with the producer’s identifier after the form number. PayDocs P60s follow that specification.
How to make a P60 with PayDocs
- Choose the tax year: 2025 to 2026 or 2026 to 2027.
- Enter the employer’s name, address and PAYE reference, then the employee’s name, National Insurance number if known, and payroll number.
- Copy the year’s figures from your payroll: pay and tax in this employment, any pay and tax from a previous employment, and the final tax code.
- Enter National Insurance by category letter, then any statutory payments and loan deductions.
- Check the totals against your final payslip of the year and your last Full Payment Submission, then download and give it to the employee.
PayDocs lays out the P60 from your payroll record. It doesn’t send your final payroll report to HMRC; your payroll still does that.
P60: common questions
Is the P60 generator free?
Creating and previewing a P60 is free, with no account or card. The finished PDF, without the watermark, will cost £3.99 when checkout opens, the same as a payslip.
When must I give my employees a P60?
By 31 May after the tax year ends: 31 May 2027 for the 2026 to 2027 tax year. Every employee on your payroll who was working for you on 5 April gets one.
Can I give a P60 electronically?
Yes. GOV.UK says a P60 can be on paper or electronic.
Does a director get a P60?
Yes, if they are on the company’s payroll and working for it on 5 April, like any other employee.
An employee left during the year. Do they get a P60?
No. P60s go to employees working for you on 5 April. An employee who left during the year gets a P45 when they leave.
Is a PayDocs P60 proof of income?
No. PayDocs lays out figures you provide from your payroll record. It doesn’t verify them or report anything to HMRC. Only make a P60 for pay that really went through your payroll.
Sources
- GOV.UK — Payroll: annual reporting and paperwork: give employees a P60
- GOV.UK — Your P45, P60 and P11D forms: P60
- HMRC — RD1: Specification for employer substitute forms P60 (2026 to 2027)
Official sources checked 4 October 2026. Approved by PayDocs. This explains how the form works; it is not tax or legal advice.