P45, P60 and P11D forms: workers' guide

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1. P45

You’ll get a P45 from your employer when you stop working for them.

Your P45 shows how much tax you’ve paid on your salary so far in the tax year (6 April to 5 April).

A P45 has 4 parts (Part 1, Part 1A, Part 2 and Part 3).

  1. Your employer sends details for Part 1 to HM Revenue and Customs (HMRC) and gives you the other parts.

  2. You give Part 2 and 3 to your new employer (or to Jobcentre Plus if you’re not working).

  3. Keep Part 1A for your own records.

By law your employer must give you a P45 - ask them for one.

You can check how much tax you paid last year if you think you might have paid too much.

If you do not have a P45

Your new employer will need to work out how much tax you should be paying on your salary if you do not have a P45. For example, if:

  • you’re starting your first job
  • you’re taking on a second job
  • you cannot get your P45 from your previous employer

You’ll need to tell your new employer about things like other jobs you have, any benefits you get and if you have a student loan. They’ll ask you to either fill in a ‘starter checklist’ or give the information in another way.

Your employer will use this information to work out your correct tax code before your first payday if you do not have a P45.

2. P60

Your P60 shows the tax you’ve paid on your salary in the tax year (6 April to 5 April). You get a separate P60 for each of your jobs every tax year.

There’s a separate guide to getting P60s if you’re an employer.

If you’re working for an employer on 5 April they must give you a P60. They must provide this by 31 May, on paper or electronically.

You’ll need your P60 to prove how much tax you’ve paid on your salary, for example:

  • to claim back overpaid tax
  • to apply for tax credits
  • as proof of your income if you apply for a loan or a mortgage

You can check how much tax you paid last year if you think you might have paid too much.

If you do not have a P60

If you cannot get a P60 from your employer, you can either:

3. P11D

Your employer might give you a copy of your P11D if they used it to tell HM Revenue and Customs (HMRC) about your ‘benefits in kind’ (for example company cars or interest-free loans).

They do not have to do this, but they must tell you how much each benefit is worth.

You might not get a P11D if your employer takes the tax you owe on your benefits out of your pay.

Your employer will write to you to explain how this works.

4. Lost PAYE forms

Whether you can get a copy or not depends on the type of form you have lost.

Lost P45

You cannot get a replacement P45.

Instead, your new employer may give you a ‘starter checklist’ or ask you for the relevant details about your finances to send to HM Revenue and Customs (HMRC).

Lost P60

Ask your employer for a replacement P60.

If you cannot get a replacement from them, you can either:

Lost P11D

You can usually get a copy of the P11D from your employer. If they cannot give you one, you can contact HMRC for a copy.