P60, P45 and P11D Deadlines 2026/27: What Employers Owe You and When

A P60 is an end-of-year summary showing total pay and tax deducted for the tax year, issued to every employee who was working for that employer on 5 April. Employers must provide it by 31 May following the end of the tax year — for the 2026/27 tax year (ending 5 April 2027), the deadline is 31 May 2027.

A P45 is issued when you leave a job, showing pay and tax details for that employment up to the leaving date. There's no fixed statutory number of days in law, but employers should issue it without unreasonable delay after your last day, since your new employer needs the information (or an HMRC starter checklist as an alternative) to apply the correct tax code.

A P11D reports the cash value of taxable benefits-in-kind received during the tax year — company car, private medical insurance, interest-free loans and similar — that weren't taxed through payroll. Employers must submit P11D forms to HMRC and give employees a copy by 6 July following the end of the tax year; for 2026/27, that's 6 July 2027.

Yes — a P60 is commonly required as proof of income for mortgage applications, tax credit and benefit claims, Self Assessment tax returns, and reclaiming overpaid tax. It's worth keeping P60s for at least several years, since lenders and HMRC sometimes ask for historical copies.

If a P60 hasn't arrived by the deadline, the first step is to ask the employer's payroll department directly, since delays are usually administrative rather than deliberate. If it still doesn't materialise, HMRC can be contacted, and the individual's own payslips and end-of-year pay records can usually substitute for most practical purposes in the meantime.

Yes — HMRC permits employers to issue P60s electronically (for example, via a payroll or HR portal) instead of on paper, provided the employee can access and print it if needed. Many larger employers now issue P60s this way by default rather than posting paper copies.

Not necessarily for those specific benefits — employers who 'payroll' benefits-in-kind (registering to tax them through the normal payroll process rather than reporting them separately after the tax year) don't need to include those payrolled benefits on a P11D, though they must still confirm this via a P11D(b) declaring the employer's Class 1A National Insurance liability on benefits.

Query it directly with your employer's payroll or HR team first, since the underlying valuation (for example, a company car's P11D value and CO2-based percentage) is something they should be able to explain or correct. If a genuine error has fed into your tax code and can't be resolved with the employer, HMRC can also be contacted to review and adjust the tax code.

Yes — the statutory deadlines (31 May for P60, 6 July for P11D) apply regardless of employer size, though very small employers sometimes rely more heavily on third-party payroll bureaux or accountants to meet them, which can occasionally introduce delays that don't reflect any intent to miss the deadline.

Together, a P60 (annual summary), any P45s from jobs left during the year, and a P11D (benefits-in-kind) give a complete picture of total taxable income and deductions for the year — cross-checking them against your own payslip records is one of the most reliable ways to catch an incorrect tax code or a genuine underpayment or overpayment of tax before it becomes a larger issue.