Everything you need to know about the P60 deadline

With the 2025-2026 tax year firmly in the rear view mirror, the deadline to provide P60s to employees on 31st May is looming.

If you’re an accountant handling P60 obligations for your clients, streamlining the process can help you avoid a lot of painful admin. This quickfire guide covers all the essentials that’ll help you make light work of a key compliance process.

What is a P60 used for and why is it important?

The P60 form is an End of Year Certificate provided to employees, summarising their total pay and tax deducted for the previous tax year (6th April to 5th April). It details total taxable income, Income Tax, and National Insurance contributions paid through PAYE, as well as statutory payments like maternity and sick pay.

Beyond it being an official document and formal proof of income and tax paid, it serves multiple purposes:

• It’s a key document for reviewing tax deductions and claiming back tax if an employee has overpaid on the year (a common occurrence if they’ve changed jobs or had multiple tax codes).

• It can be used as primary proof of income for loan and mortgage applications.

• It can be used as income verification for benefit applications.

• It provides the key employment income figures required for self assessment.

If you’re managing them for one or more clients, it’s critical you submit them both accurately and on time so your clients remain compliant and their employees’ key financial records are properly taken care of.

What about the deadline?

The deadline each year for P60 submission is 31st May. Now we’re past the tax year end date of 5th April, 31st May should be the next circled on your calendar, as missing it carries potentially significant consequences.

HMRC will penalise employers who submit P60s late. Late submissions are also likely to cause friction between employers and their employees. And both of these issues will lead to a breakdown of trust between you and your clients.

With the P11D deadline looming on the 6th July, clearing your deck of P60 requirements as quickly as possible is always a diligent move, too.

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Some P60 tips to be aware of

The potential of ‘week 53’

If you’re dealing with employees who are paid on a weekly basis, a 53rd pay run may appear in their P60 this year. For 2026, that only applies to employees who are paid (by payroll) on Sunday 5th April.

A ‘week 53’ popping up on the document can cause confusion. Employees might think there’s been a mistake or their total pay is slightly higher than anticipated. It’s a good idea to head this off early by sending out an email explaining why this happens before P60s go out.

Not everyone gets one

P60s are only provided to employees who are in employment on 5th April. If their employment finished with your client before then, they don’t get one. Instead, they’ll need to rely on the P45 that was provided to them when they departed the role.

Electronic distribution must be secure

Digitising the P60 distribution process saves time, but it must be secure. Since you’re sending sensitive tax data, use a secure portal rather than standard email. This helps with GDPR compliance and gives employees a central hub to find key documents.

P60s don’t tell the full story

The P60 doesn’t cover everything. Employees requiring Benefit in Kind (BiK) information pertaining to things (like company cars or health insurance) will need to wait for their P11D. With those arriving by the 6th July, it might be helpful to remind employees that this information comes later.

Two jobs = two P60s

If you’re dealing with employees who have more than one job, you don’t need to collate tax information for them. In this scenario, the employee receives a P60 for each job they were employed in as of 5th April. If you’re only in charge of one of those payrolls, you only need to worry about that specific P60.

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