A P45 is the form you get when you stop working for an employer. It shows your pay and the tax you've paid so far in the tax year, plus your tax code. It comes in parts — you keep Part 1A, and give Parts 2 and 3 to your new employer (or to Jobcentre Plus if you're claiming benefits). Giving your new employer the P45 means they can tax you correctly and stop you being put on an emergency tax code. Your old employer can't reissue a lost P45, but you can get the same information from your Personal Tax Account or the HMRC app.

A P11D reports taxable 'benefits in kind' — non-cash perks your employer gives you, such as a company car, private medical insurance or an interest-free loan. Your employer sends it to HMRC and gives you a copy, normally by 6 July after the tax year. HMRC uses it to make sure you pay the right tax on those perks, usually by adjusting your tax code. If your employer 'payrolls' your benefits (taxing them through your regular pay), you won't get a P11D — the benefit shows on your payslip instead. The rules on payrolling benefits are changing from April 2026, so check with your employer or GOV.UK for your exact position.

I've lost my P45 or P60 — what do I do?

Don't panic — you can still get the information. A P45 can't be reissued, but you (and a new employer) don't strictly need the physical form: log in to your Personal Tax Account or the HMRC app to see your pay and tax, or ask your old employer for a 'statement of earnings' letter. A P60 can be reissued by your employer marked 'duplicate'. For any year, your Personal Tax Account shows the pay and tax your employers reported, so you can check your figures and claim a refund if you've overpaid.

Why do these forms matter?

They're how you prove what you earned and what tax you paid — and how you get money back if HMRC took too much. Use your P45 to avoid emergency tax when you start a new job; use your P60 as proof of income for a mortgage, loan, benefits or tax credits, and to check you paid the right tax; and use your P11D to make sure your tax code is right for any work perks. If your tax was wrong, these forms are the evidence for a refund. Keep them for at least 22 months after the tax year (longer if you file a Self Assessment return).

P45, P60 & P11D explained: what they are

Q: What is a P60?

A P60 is your end-of-year summary. Your employer must give you one by 31 May after the tax year ends (5 April) if you were working for them on the last day of the tax year. It shows your total pay, the tax deducted and the National Insurance you paid for the whole year. You get a separate P60 from each employer you're with on 5 April. Keep it safe — it's the standard proof of income and tax paid, needed for tax refunds, mortgage and loan applications, tax credits and Universal Credit checks. If you lose it, your employer can give you a duplicate marked 'duplicate'.

The three forms at a glance

Form	What it is	When you get it
P45	A record of your pay, tax and tax code when you leave a job.	When you stop working for an employer.
P60	Your end-of-year summary — total pay, tax and NI for the tax year.	By 31 May after the tax year ends (5 April).
P11D	A report of taxable benefits in kind (perks like a company car).	By 6 July after the tax year (if you have any).

Why bother keeping them?These forms are your evidence. They get you taxed correctly in a new job, prove your income for a mortgage or benefits, and — most usefully — they’re how you claim money back if you paid too much tax. Keep them for at least 22 months after the end of the tax year (longer if you do a Self Assessment return).

P45 — when you leave a job

Your employer gives you a P45 when you stop working for them. It shows your pay and tax so far this tax year and your tax code. It comes in parts:

Part 1A — keep this for your records.
Parts 2 and 3 — give these to your new employer (or to Jobcentre Plus if you’re claiming benefits).

This is how you dodge emergency taxHanding your P45 to a new employer lets them use your real tax code from day one. Without it, you’re likely put on an emergency tax code and can overpay tax until it’s sorted — money you then have to claim back. So give your P45 in as soon as you start.

P60 — your year-end summary

If you’re employed on the last day of the tax year (5 April), your employer must give you a P60 by 31 May. It shows your total pay, tax deducted and National Insurance for the whole year. You get a separate P60 from each employer you’re with on 5 April.

The P60 is the standard proof of income in the UK. You’ll be asked for it when you:

apply for a mortgage or loan;
claim tax credits, Universal Credit or other benefits;
check you’ve paid the right tax, or claim a refund;
complete a Self Assessment return.

Keep every year’s P60They’re small and easy to lose, but priceless when you need to prove earnings. File them somewhere safe (or save the digital copy) each May.

P11D — taxable work perks

A P11D reports “benefits in kind” — non-cash perks your employer gives you that count as taxable, such as a company car, private medical insurance, or a cheap or interest-free loan. Your employer sends it to HMRC and gives you a copy, usually by 6 July after the tax year. HMRC uses it to charge the right tax on those perks, normally by adjusting your tax code.

The payrolling changeMany employers now “payroll” benefits — taxing them through your regular pay instead of a P11D — in which case you won’t get a P11D and the benefit simply appears on your payslip. The rules on payrolling benefits in kind are changing from April 2026 (with some benefits following from April 2027), so if you’re not sure how your perks are being taxed, ask your employer or check the current position on GOV.UK.

Lost it, or didn’t get one? Here’s the fix

Lost P45: it can’t be reissued — but you (and a new employer) don’t strictly need the paper. Your Personal Tax Account or the HMRC app shows your pay and tax, or ask your old employer for a “statement of earnings”.
Lost P60: your employer can give you a duplicate (marked “duplicate”).
Didn’t get a P60 by 31 May: chase your employer — they’re legally required to provide one.
Any year: your Personal Tax Account shows the pay and tax your employers reported to HMRC, so you can always check the figures.

Check the figures — they’re not always rightWrong tax codes, emergency tax and payroll errors are common. Compare what your P45/P60 shows against your payslips, and if you’ve overpaid, claim it back — you can usually go back 4 tax years.

Do this now

Set up your free HMRC Personal Tax Account (or the HMRC app) — it shows your income, tax and tax code in one place, so you never lose a P45 or P60 again and can spot an overpayment fast.

Think your tax looks wrong? Check whether you’re owed a tax refund, and if you file a return, see the Self Assessment guide.

Related guides — work & money

Tax refunds & wrong codes Tax code explained Self Assessment Underpaid wages Second-job tax

Source verification Primary sources: GOV.UK (Your P45, P60 and P11D form; Getting P45, P60 and other forms; payrolling benefits guidance), the Low Incomes Tax Reform Group (LITRG) and MoneyHelper. Specific URL: gov.uk/paye-forms-p45-p60-p11d. Last verified 2 July 2026 (the purpose of each form, the P60-by-31-May and P11D-by-6-July deadlines, giving a P45 to a new employer to avoid emergency tax, duplicate P60s, using the Personal Tax Account for missing forms, and the April-2026 move toward mandatory payrolling of benefits in kind web-checked against GOV.UK and LITRG). Confidence: High on the framework — P45 (on leaving, parts 1A/2/3, tax code), P60 (year-end summary by 31 May, one per employer), P11D (benefits in kind by 6 July, or payrolled onto the payslip). The payrolling-of-benefits rules are changing from April 2026 (some benefits from April 2027), so exact P11D treatment is evolving — confirm with your employer or GOV.UK. Scope: UK (PAYE). Not financial advice — for tax queries, use your Personal Tax Account, GOV.UK or a qualified adviser.

P45, P60 & P11D — common questions

What is a P45?

The form you get when you leave a job, showing your pay, tax and tax code for the year so far. Keep Part 1A; give Parts 2 and 3 to your new employer (or Jobcentre Plus) so you’re taxed correctly and avoid emergency tax.

What is a P60?

Your end-of-year summary of total pay, tax and National Insurance, given by 31 May if you’re employed on 5 April. One per employer. It’s the standard proof of income for mortgages, benefits and tax refunds — keep it safe.

What is a P11D?

A report of taxable perks (company car, private medical, cheap loans), given by 6 July. HMRC taxes them, usually via your tax code. If your employer payrolls benefits, you won’t get a P11D — the perk shows on your payslip instead.

I lost my P45 — can I get another?

A P45 can’t be reissued, but you don’t really need the paper: your Personal Tax Account or the HMRC app shows your pay and tax, or ask your old employer for a “statement of earnings”. A lost P60 can be reissued as a “duplicate”.

Why do they matter?

They prove what you earned and what tax you paid — used to avoid emergency tax, prove income for a mortgage or benefits, and claim a refund if you overpaid (usually up to 4 years back). Keep them for at least 22 months after the tax year.

Sources: What each form is for and when you get it · GOV.UK — P45, P60 and P11D. Payrolling benefits in kind (changing from April 2026) · GOV.UK and LITRG. SortedUK is not a regulated adviser and this is general information. Last reviewed: 2 July 2026.

P45, P60 & P11D — your pay-and-tax forms, made simple