A P45 records pay and tax when you leave a job. A P60 is the annual record from an employer you work for on 5 April. Here is when each is used.
The difference at a glance
A P45 is issued when you leave a job; a P60 is the annual pay-and-tax record from an employer you work for on 5 April. A P45 helps a new employer continue your payroll record. A P60 summarises the completed tax year and must be provided by 31 May. You can receive both in the same year because they mark different events. [1] [2]
This guide covers UK employee PAYE paperwork. PAYE means Pay As You Earn. The practical distinction is leaving an employment versus reaching the end of the tax year while still employed, rather than paper versus electronic delivery.
| Question | P45 | P60 |
|---|---|---|
| What triggers it? | Leaving a job | Working for that employer on 5 April |
| What period does it record? | Pay and tax from 6 April to the leaving date | Pay and tax for the completed tax year, 6 April–5 April |
| When is it issued? | When you leave the job | By 31 May after the tax year ends |
| Main practical use | Give it to the next employer to help set up payroll | Keep it as an annual record of pay and tax |
| Paper or digital? | Either | Either |
| Can a lost form be replaced? | No replacement P45; use the starter checklist for a new job | Ask the employer for a replacement P60 |
Keep the records separate: the P60 is not the new-job substitute for a missing P45. The triggers, delivery rules and missing-document steps are different. [1] [2] [3]
It records your leaving date, tax code, pay and tax, along with personal details. Give it to your new employer. With a paper P45, keep Part 1a and pass Parts 2 and 3 to the new employer. [1]
If the old employer never supplied it, ask for it. If it was lost or sent but not received, use the starter checklist when starting the new job. That checklist also applies to a first job or an additional job. Do not hand over the P45 from a job you have not left. [1]
Keep it with your annual pay records. You receive a separate P60 for each job that qualifies at the tax-year end. It can help demonstrate income and tax paid, including when checking an overpayment or providing income evidence for a loan or mortgage. If you lose it, ask that employer for a replacement. [2]
Someone who left an employer before 5 April will not receive a P60 from that employer for that tax-year end. Their P45 is the leaving record instead. Both forms can be delivered electronically, so check a former or current payroll portal as well as your post. [3]
Here is a fictional example with dates, rather than an individual tax calculation. Sam leaves Employer A on 30 September 2026 and starts with Employer B on 1 October 2026. Sam is still working for B on 5 April 2027.
In this example, A does not owe Sam a P60 for that tax-year end because Sam no longer works there on 5 April. The P45 and P60 are not contradictory: one follows leaving A, and the other follows the year end at B. [1] [2] [3]
Select the situation you are dealing with. Keep the original documents so that you can check which employment and period each figure refers to.
Look for your P45 and give it to the next employer. If it has never been issued, ask the old employer. Keep Part 1a if it is a paper form. [1]
Look for the P60 for that completed tax year. The employer must supply it by 31 May. If lost, request a replacement from that employer. [2]
Use a starter checklist for the additional job. A P45 relates to leaving an employment; it is not an annual form that you collect from a job you are keeping. [1]
Contact the employer and describe the missing form or the specific incorrect information. Ask them to correct inaccurate pay or tax details. A missing P45 and an incorrect P45 are different problems: amended details may be needed for an error, while a lost form does not lead to a replacement P45. [1] [3]
If an unexplained P45 arrives while you remain in the same role, ask payroll why it was issued. A change of employing organisation can produce a P45 even when the work continues. Do not treat the form alone as proof that you have been dismissed. [3]
The key date is 5 April. If you were working for that employer then, you are entitled to the P60 for that tax year. If you left before then, the leaving record is your P45. [2] [3]
No. Supply the P45 if you have it; if not, use the starter checklist. The annual P60 serves a different purpose. [1] [2]
Yes, where tax is paid through PAYE. An agency assignment ending does not usually mean a P45 is issued for each assignment. Check the actual employment and payroll arrangement. [3]
Sources reviewed on 5 October 2026. The examples and exercises were written for this article. AI assisted preparation; the featured image is an AI-generated editorial illustration.
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