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P60 and P45

Standard HMRC payroll forms summarising your pay and tax with an employer.

A P60 is the end-of-year tax summary that every employer must give you by 31 May, showing total pay, tax, and NI for the tax year (6 April to 5 April). You need it to claim tax refunds, prove income for a mortgage, or file Self Assessment. A P45 is issued when you leave an employer and shows pay and tax to your leaving date; you hand parts 2 and 3 to your next employer so they use the right tax code and avoid emergency tax. Both forms are issued by employers under PAYE rules set by HMRC.

Inside Finlo

A 60-second lesson that puts this term in context, alongside the others, lives inside the Finlo app.

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