P45, P60, P11D Forms Guide UK (Employee Tax Documents 2026)

P45 Form (When You Leave a Job)

A P45 is issued by your employer when you stop working for them. It summarises your pay and tax deductions up to your leaving date. The P45 has four parts: Part 1 is sent to HMRC by your employer; Part 1A is for you to keep for your records; Part 2 and Part 3 are given to your new employer so they can set up your correct tax code. Your P45 shows: your tax code at the date of leaving; your total pay in the tax year to date; total tax deducted to date; your National Insurance number; and your employer's PAYE reference. You must give Part 2 and Part 3 to your new employer when you start a new job — this ensures you are put on the correct tax code and do not end up on emergency tax. If you lose your P45, your new employer can use a starter checklist (form P46 equivalent) to gather the information they need. If you do not receive a P45, contact your former employer — they must provide one by law. If you are claiming Jobseeker's Allowance or Universal Credit, the DWP may also ask for your P45. Retaining your P45 records is useful if you need to query tax deductions from previous years.

P60 Form (Annual Tax Summary)

Your P60 is an annual statement from your employer showing your total pay and total tax deductions for the tax year (6 April to 5 April). You must receive your P60 by 31 May after the end of the tax year. It summarises: total pay before tax (your gross earnings); total pay after deductions (for pension contributions, salary sacrifice, etc.); total income tax deducted through PAYE; total National Insurance contributions (Class 1); your tax code for the year; and your employer's PAYE reference. Your P60 is important because it serves as proof of income and tax paid — you may need it for mortgage applications, rental agreements, benefit claims, or loan applications. If you file a Self Assessment tax return, use your P60 to fill in the employment pages accurately. Keep your P60 for at least 22 months after the end of the tax year (HMRC can request records within this period). If you work for more than one employer in a year, you will receive a separate P60 from each. If you lose your P60, ask your employer for a duplicate, or check your Personal Tax Account online where HMRC stores your employment history and tax data.

P11D Form (Company Benefits and Expenses)

A P11D form is submitted by your employer to HMRC to report benefits in kind and expenses paid to you during the tax year. You should receive a copy by 6 July after the end of the tax year. The P11D itemises: company cars (including fuel for private use); private health insurance and dental insurance; interest-free or low-interest company loans; gym memberships and sports facilities; vouchers and credit tokens; entertainment and hospitality above HMRC limits; other taxable benefits such as accommodation or asset transfers. Each benefit is valued at its cash equivalent (the cost to your employer, or a specific formula for cars and accommodation). Your employer also reports the amount of Class 1A National Insurance due on your benefits. If you file a Self Assessment tax return, you must transfer the benefit amounts from your P11D to the "employment" pages. The P11D does not collect tax directly — instead, the benefit value is used by HMRC to adjust your tax code or is included in your Self Assessment calculation. If you disagree with a benefit valuation, contact your employer to request a correction. See our Company Benefits Tax guide for how each benefit is valued and taxed.

Other Forms (P46, P87, P85)

Several other HMRC forms deal with specific employment and tax situations. P46 (now replaced by the Starter Checklist) — when you start a new job without a P45, you complete a starter checklist that tells your employer your tax situation: whether this is your first job, you have another job, or you are repaying a student loan. P87 — used to claim tax relief on job expenses (uniforms, tools, professional fees) of up to £2,500. You can submit the form online or by post, or claim directly through your Personal Tax Account. For claims over £2,500, you must file a Self Assessment return instead. P85 — used when you leave the UK to live abroad and want to claim tax relief, a tax refund, or confirm your residence status for tax purposes. You submit this to HMRC's Non-Residents team. P50 — used to claim a tax refund if you have stopped working and do not expect to work again in the tax year. P800 — this is not a form you fill in; it is a calculation notice HMRC sends if you have overpaid or underpaid tax during the year. Keep all forms and notices for your tax records, especially if you file a Self Assessment. For lost forms, you can view most of your tax information in your Personal Tax Account.

How to Get Copies of Lost Forms

If you have lost your P45, P60, or P11D, there are several ways to obtain copies or replacement information. For P60 and P45, ask your current or former employer — they are required to keep payroll records for at least 3 years and can issue a duplicate. Some employers provide digital copies through payroll portals. For P11D, your employer must provide a copy if you request one. If your employer no longer exists or cannot help, you can view your employment and tax history in your Personal Tax Account on gov.uk. This shows your pay, tax deducted, and tax code for each employment, which is sufficient for most purposes (mortgage applications, benefit claims). You can also call HMRC's Income Tax helpline (0300 200 3300) to request a statement of your tax position. For Self Assessment purposes, you do not need the physical forms — the information from your Personal Tax Account is sufficient. If you need a duplicate P60 for a mortgage application, some lenders accept a printout from your Personal Tax Account or a letter from your employer confirming your earnings. Keep digital copies of all future forms to avoid this issue.

Using Forms for Your Self Assessment

If you file a Self Assessment tax return, your P45, P60, and P11D provide the data you need to complete the employment and benefits sections. From your P60: enter your total pay (gross income) and total tax deducted in the employment pages. If you left a job during the year, use your P45 for the pay and tax up to the leaving date, then add any subsequent earnings from other employment. From your P11D: enter each benefit amount in the appropriate boxes — company car details require the car's list price, CO2 emissions, and fuel benefit figure. If you have more than one employment, each one is reported separately on your tax return. HMRC cross-references your return against the data your employer submitted through RTI (Real Time Information) and your P11D. Discrepancies can trigger an HMRC enquiry. If you cannot find a form, you do not need to delay your tax return — HMRC's online service has a "check your employment income" feature that pulls in data from RTI. However, you are still responsible for ensuring the figures you submit are accurate. Submit your return by 31 January for online filing to avoid late-filing penalties. For more help, see the Self Assessment guide.

FAQs

Is a P45 the same as a P60?

No. A P45 is issued when you leave a job mid-year, showing pay and tax up to the leaving date. A P60 is an annual summary covering the full tax year from 6 April to 5 April.

Do I need my P60 to file a Self Assessment?

It helps, but you can access the same information through your Personal Tax Account on gov.uk. HMRC also pre-populates some employment income data in the online return.

What if I never received my P11D?

Contact your employer and ask them to issue it. If they do not, you can view benefits reported to HMRC in your Personal Tax Account. You are still required to report benefits on your tax return.

Can I view my P60 and P45 online?

Yes. Your Personal Tax Account on gov.uk shows your employment history, pay, and tax deductions for the last 5 tax years. HMRC's app also provides a summary.

Do I need to keep paper copies of these forms?

HMRC no longer requires physical copies, but it is wise to keep digital scans for your own records. You may need P60s for mortgage applications, benefit claims, or pension calculations.