P60 vs P45: what’s the difference?
A P60 is a summary of your pay and the tax you paid on it over the whole tax year, given by 31 May to everyone still working for the employer on 5 April. A P45 is given when you leave a job and shows your pay and tax from 6 April to your leaving date, so your next employer can tax you correctly.
Side by side
| P60 | P45 | |
|---|---|---|
| When you get it | By 31 May, if you’re working for the employer on 5 April | When you stop working for the employer |
| Covers | The whole tax year (6 April to 5 April) | 6 April to your leaving date |
| Shows | The tax you’ve paid on your salary in the tax year | Leaving date, total pay and tax so far, tax code, National Insurance number |
| What to do with it | Keep it; use it to prove the tax you paid | Give Parts 2 and 3 to your new employer; keep Part 1a |
P60
GOV.UK: “Your P60 shows the tax you’ve paid on your salary in the tax year (6 April to 5 April).” Your employer must give it to you by 31 May, on paper or electronically, if you work for them on 5 April. You may need it to claim back overpaid tax or to show how much tax you paid.
P45
When you leave a job, your employer gives you a P45. It shows your leaving date, your total pay and tax from 6 April to that date, and your tax code. Your new employer uses it to work out how much tax to take from your pay. With a paper P45 you give Parts 2 and 3 to the new employer and keep Part 1a.
If you start a job without a P45, GOV.UK says to fill in the starter checklist instead.
How they relate to your payslips
Your payslips cover one pay period each. The year-to-date figures on your last payslip of the tax year should match your P60; the figures on your last payslip before leaving should match your P45.
Questions
I’ve lost my P60. What can I do?
Ask your employer for a copy, or view your pay and tax details for recent tax years in your HMRC personal tax account or the HMRC app.
Sources
Official sources checked 23 September 2026. This guide explains how pay documents work; it is not tax or legal advice.