P45 and P60 Explained: What They Are and What to Do If You Don't Get One

Most employees know they should receive a P45 when they leave a job and a P60 at the end of the tax year — but many are unclear about what these documents actually contain and what to do if they never arrive.

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What Is a P45?

A P45 is a document your employer must give you when your employment ends — whether you resign, are dismissed, are made redundant, or retire.

It contains:

• Your National Insurance number
• Your tax code at the date of leaving
• Your total pay received in the current tax year up to the date you left
• The total tax deducted in the current tax year
• Your employer's PAYE reference number
• The date your employment ended

You use the P45 to give to your next employer so they can put you on the right tax code from day one. You also need it if you claim Jobseeker's Allowance or Universal Credit after leaving work.

Your Employer Must Give You a P45

Under regulation 36 of the Income Tax (PAYE) Regulations 2003, your employer is legally required to give you a P45 on or before your last day of employment. Failure to do so can be reported to HMRC.

If your employer fails to give you a P45:

1. Ask HR or payroll directly (in writing)
2. Contact HMRC at 0300 200 3300 — they can chase it up
3. Use HMRC's starter checklist (the new employee form) when starting your next job to estimate your correct tax code

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What Is a P60?

A P60 is an annual summary of your pay and tax. Your employer must give you a P60 by 31 May after the end of each tax year (5 April).

It shows:

• Your total earnings in the tax year
• Total income tax deducted
• Total National Insurance contributions deducted
• Your student loan deductions (if applicable)
• Your employer's name and PAYE reference

Who Gets a P60?

You receive a P60 if you are employed at 5 April (the end of the tax year) — i.e. if you are still working for the employer at the end of the tax year. If you left during the year, you receive a P45 instead (no P60 is issued for that employment).

Why Does Your P60 Matter?

You need your P60 to:

• Check you have paid the right amount of tax — if you have overpaid, you can claim a refund from HMRC
• Complete a self-assessment tax return if you need to file one
• Claim certain benefits or tax credits
• Apply for a mortgage or loan — lenders often ask for it as proof of earnings

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Digital P45s and P60s

Since 2019, employers can provide P45s and P60s electronically rather than on paper — via an employee portal, email, or payroll software. This is lawful as long as you can access and print the document. Your employer must still provide it by the legal deadlines.

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What to Do If You Don't Receive Them

P45 Not Received

1. Contact your former employer's payroll department in writing
2. If no response, report it to HMRC online or by phone
3. Use HMRC's starter checklist when joining your next employer

P60 Not Received by 31 May

1. Ask your employer for a duplicate — they are required to provide a copy on request
2. Contact HMRC if your employer refuses — HMRC can intervene

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Key Takeaways

• Your employer must give you a P45 when your employment ends — by your last day
• Your employer must give you a P60 by 31 May after each tax year end (if employed at 5 April)
• Use your P45 to give your new employer the correct starting tax code
• Keep your P60 for tax returns, mortgage applications, and benefit claims
• If either is missing, contact HMRC — your employer has a legal obligation to provide them