by Asim Abbas
11 November 2026 
P45, P60 and P11D explained: the employee forms you need
P45, P60 and P11D explained: the employee forms you need
P45, P60 and P11D are the three main forms employers give to employees. Each one shows something different about your pay, tax and benefits.
- P45: given when you leave a job
- P60: annual summary, due by 31 May
- P11D: benefits in kind, due by 6 July
- Benefits will be payrolled from April 2027
You’ll need them for mortgage applications, tax returns, tax refunds and checking HMRC has your details right.
This guide explains what each form is, when you should get it and what to do if it’s missing or wrong.
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 in the tax year, and your tax code. It has three parts: Part 1 goes to HMRC, Part 1A is your copy, and Parts 2 and 3 go to your new employer.
- Give it to your new employer so they can use the right tax code
- Without one, you’ll complete a starter checklist instead
- Keep Part 1A for your records and any tax refund claim
P60: your annual summary
If you’re working for an employer on 5 April, they must give you a P60 by 31 May. It shows your total pay, tax and National Insurance for the tax year. Most employers now provide it digitally.
- Lenders often ask for it as proof of income
- You need the figures for a Self Assessment return
- Use it to check whether you’ve paid the right tax
Salary after tax calculator
Check your pay against your P60.
P11D: benefits in kind
If you receive benefits such as a company car, private medical insurance or a beneficial loan, your employer reports them on a P11D by 6 July after the tax year end, unless the benefits are payrolled. HMRC uses it to adjust your tax code.
Kamran has private medical insurance worth £1,200 a year. It appears on his P11D. As a higher rate taxpayer he pays £480 tax on it, collected by reducing his tax code by £1,200. His employer also pays Class 1A National Insurance of 15% on the benefit, £180.
Fixed-fee accountancy support
Transparent monthly packages for sole traders, landlords and limited companies. Fixed fees agreed upfront, VAT included.
Get a fixed-fee quoteCall 0161 531 4179Payrolling of benefits from April 2027
From 6 April 2027, employers will have to report and tax most benefits in kind through payroll in real time, rather than on P11Ds. Employer-provided accommodation and beneficial loans can be payrolled voluntarily from then, ahead of becoming mandatory later. For employees this means tax on benefits is collected through each payslip rather than through tax code adjustments.
Other forms you might see
| Form | What it shows |
|---|---|
| P2 | Notice of your new tax code |
| P800 | Tax calculation showing an under or overpayment |
| SA302 | Self Assessment tax calculation |
| P11D(b) | Employer’s Class 1A NI return |
If a form is missing or wrong
Ask your employer first. If they can’t help, you can see your pay and tax details in your HMRC personal tax account. Mistakes on a P11D can lead to the wrong tax code, so check it carefully.
Employers can read HMRC’s guidance on PAYE forms. Our payroll services handle P45s, P60s and benefits reporting, and our SA302 guide covers mortgage proof for the self-employed.
What should I do next?
At least a few years.
To avoid an emergency code.
Benefits and values.
Frequently Asked Questions
When should I get my P60?
By 31 May after the end of the tax year, if you are still employed on 5 April.
What if I lose my P45?
Employers can’t issue a duplicate. Your new employer will use a starter checklist instead.
What is a P11D used for?
It reports benefits in kind so HMRC can tax them, usually through your tax code.
Is the P11D being abolished?
Mandatory payrolling of most benefits starts in April 2027, replacing P11Ds for those benefits.
Can I get my P60 online?
Many employers provide it digitally, and your pay figures are in your HMRC personal tax account.
Need help with this? Wingate Accountants offers fixed-fee online accountancy support across the UK. Call 0161 531 4179 or request a quote at wingateaccountants.co.uk.
About the Author
Ali Imran
I’m Ali Imran, an accountant at Wingate Accountants. I help sole traders, landlords and directors get their returns filed early and accurately, without the last-minute panic.
