What each form is for
A P60 is the year-end summary of an employee's pay and tax for the tax year. A P45 goes to someone who stops working for you, and it shows their leaving date, pay and tax to date, and tax code.
The starter checklist replaced the P46 form. A new employee completes it when they have no recent P45. A P11D reports expenses and benefits you provide that are not taxed through your payroll.
P60: who gets one and when
You must give a P60 to every employee on your payroll who is working for you on the last day of the tax year, which is 5 April. The deadline is 31 May, so for 2026/27 it falls on 31 May 2027.
Employees who left earlier in the year should already have had a P45 instead. If a P60 needs correcting, give the employee a new one marked replacement, on paper or electronically, or a letter confirming the change.
P45: when someone leaves
You must give an employee a P45 when they leave. Record their leaving date on the payroll record when you last pay them, and report it to HMRC in your next Full Payment Submission.
If you pay them after they have gone, report the payment in your next FPS using their original leaving date. Use tax code 0T on a week 1 or month 1 basis, and do not give them another P45.
On a paper P45, the employee keeps Part 1A and gives Parts 2 and 3 to their new employer, who uses it to work out their tax.
Starter checklist: new employee with no P45
You must tell HMRC about a new employee on or before their first pay day. If they have no P45, ask them to complete the starter checklist and use it to work out their tax.
If a P45 or checklist arrives after the first payment, update the employee's details in your payroll records. Do not enter another start date on the FPS.
You need two sets of details:
- From the employee: date of birth, gender, full address and start date
- From the P45: full name, leaving date, pay and tax to date, student loan status, National Insurance number and tax code
P11D, P11D(b) and record keeping
You file a P11D for expenses and benefits that are not taxed through your payroll, and you give each employee a copy of the information, by 6 July after the tax year ends. If you pay tax on all of someone's benefits through payroll, you do not need a P11D for them.
You still file a P11D(b) to report Class 1A National Insurance, also by 6 July. A late P11D(b) costs £100 per 50 employees for each month or part month. Class 1A is paid by 22 July, or 19 July by cheque.
Keep payroll records for 3 years from the end of the tax year they relate to, including pay, deductions, reports to HMRC and tax code notices. Keep new starter details for the current tax year and the 3 following tax years. Without full records, HMRC may estimate what you owe and charge a penalty of up to £3,000.