Replacement P60: Step-by-Step Guide 2026, for UK Employees

Understanding What a P60 Is and Why It Matters

Definition and Purpose of the P60 Form

A P60 is an end-of-year certificate that your employer provides showing your total pay and deductions for the tax year. This document serves as official proof of income and tax paid. Every employee who was employed on 5 April at the end of the tax year must receive a P60. Having a official P60 ensures you maintain accurate records for future reference.

• Shows total taxable income for the year
• Details income tax deducted under PAYE
• Provides National Insurance contributions paid
• Necessary for self-assessment tax returns
• Required for certain benefit and loan applications

P60 Key Components Explained

Box Number	Description	Why It Matters
Box 1	Total Pay Before Tax	Confirms annual salary for income verification
Box 2	Total Tax Deducted	Used for tax return calculations
Box 3	National Insurance Number	Matches your NI contributions record
Box 4	Employee NI Contributions	Verifies statutory contribution payments

When You Need a Replacement P60

Common Scenarios Requiring a P60

Several situations may prompt you to request a replacement P60 from your current or former employer:

• You mislaid or lost your original P60 document
• The P60 was damaged beyond readability
• Your employer provided an incorrect or incomplete P60
• You need additional copies for multiple financial institutions
• Moving abroad and require historical employment records
• Applying for a mortgage or visa requiring income verification

Legal Requirements for Employers

Under HMRC regulations, employers must provide a P60 to each employee by 31 May following the end of the tax year. If you require a P60, your employer remains obligated to supply accurate information. According to P60 Guidance, employers must retain P60 records for a minimum period and provide copies upon reasonable request.

Step-by-Step Process to Obtain Your Lost P60

Step 1: Contact Your Employer's Payroll Department

The first action when seeking a replacement P60 is reaching out to your current or former employer's HR/payroll team. Prepare the following information:

• Your full name as registered on payroll records
• National Insurance number
• Dates of employment (start and end dates)
• Tax year for which you need the replacement P60
• Your contact details (email and phone number)
• Last known address during employment period

Step 2: Submit a Formal Written Request

While verbal requests may work, a written request creates a paper trail. Send an email or letter stating your need for a replacement P60. Reference the specific tax year and confirm your willingness to collect in person or receive by post. Some employers have formal request forms—ask if theirs exists. Your formal written request for a replacement P60 creates essential documentation of your correspondence.

Step 3: Follow Up If No Response Within 10 Working Days

If your employer hasn't responded after 10 working days, follow up politely. Escalate to a manager if necessary. Following up on your replacement P60 request ensures timely delivery. Persistent non-compliance can be reported to HMRC, though this should be a last resort after exhausting internal resolution paths.

Alternative Options When Employer Cannot Provide Records

Contacting HMRC Directly

If your employer has ceased trading or refuses to cooperate, contact HMRC for assistance. While they cannot directly issue replacement P60s, they may help locate information in their systems or contact the employer on your behalf. For further details on employer obligations, refer to Give Employees a P60.

Using Personal Tax Account & HMRC App Online

Register for HMRC's Personal Tax Account or download the official HMRC App on your smartphone. While a physical replacement P60 PDF isn't directly generated by HMRC, you can instantly view and download your complete "Pay and Tax" history. This digital summary lists your exact gross income, tax deducted, and employer details, serving as a functional equivalent for verifying figures when a paper P60 is unavailable.

Frequently Asked Questions

How long should I keep my P60?

HMRC recommends retaining P60 documents for at least 22 months after the end of the relevant tax year. If you submit self-assessment returns, keep records for 5 years from 31 January following the tax year.

Can I download a replacement P60 online?

Currently, HMRC does not provide downloadable P60 forms. Your employer generates and issues all P60 documentation. However, some larger employers offer digital P60 access through employee portals.

What happens if my employer no longer exists?

If your former company has dissolved, check Companies House for administrators or liquidators. Alternatively, contact HMRC with your employment details for historical PAYE data.

Is there a deadline for requesting a replacement P60?

No official deadline exists for requesting a replacement P60. However, for self-assessment, request well before the 31 January filing deadline to allow processing time.

Can an employer charge for issuing a replacement P60?

No. Providing P60 documentation, including replacements, is a legal obligation under UK employment law. Charging fees for mandatory documentation would violate HMRC requirements.

Preventing Future P60 Loss

Digital Backup Strategies

Once your replacement P60 arrives, implement protective measures:

• Scan and save as encrypted PDF files
• Store in secure cloud storage with two-factor authentication
• Keep physical copies in fireproof document safes
• Share secure links only with verified financial institutions

Organising Employment Documentation

Create a dedicated folder system for tax documents. Label clearly by tax year and document type. Maintain organised records of each tax year. Regular audits ensure you know where P60 copies reside when urgent needs arise during tax season.