To use your P60 for your tax return, copy three figures from it onto the SA102 employment page of your Self Assessment: your total pay for the year, the income tax deducted, and your employer’s PAYE reference. Each employment you held during the tax year needs its own SA102 page, filled in from the P60 (or P45) for that job. Use the exact figures shown, because HMRC already holds your employer’s final payroll submission and will compare it against what you report.
Which Boxes on the SA102 the P60 Figures Fill
The employment supplementary page maps closely to the P60. Three fields do most of the work:
- Box 1, Pay from this employment: the total pay figure from your P60.
- Box 2, UK tax taken off: the income tax deducted shown on your P60. If the figure has an “R” next to it, tax was refunded rather than deducted, and you enter it as a negative amount.
- Box 4, PAYE tax reference: your employer’s PAYE reference, copied from the P60.
Those three fields are where most of the P60 data lands.1GOV.UK. SA102 Employment Notes If you had two or more jobs during the year, fill in a separate SA102 for each employer, using the relevant P60 or P45.
A common mistake is rounding the figures or estimating them from payslips. Use the exact numbers from your P60. Even a small mismatch with your employer’s payroll submission can trigger a query from HMRC.
P60 or P45: Which Document Covers Which Job
You only receive a P60 from an employer if you were on their payroll on 5 April, the last day of the UK tax year.2GOV.UK. Payroll: Annual Reporting and Tasks – Give Employees a P60 If you left a job before 5 April, that employer gives you a P45 instead, covering your earnings up to your leaving date.3GOV.UK. What to Do When an Employee Leaves For Self Assessment, the P45 fills the same role as a P60 for that period of employment: use its figures on the SA102 page for that job.
If you changed jobs during the year but were still with your current employer on 5 April, that P60 distinguishes between pay earned in the current job and your total pay across all employments. Take care to pick the figures that apply to that specific employer when filling in the SA102 for it. Earlier jobs go on their own SA102 pages, using their own P45s.
Your employer must give you your P60 by 31 May following the end of the tax year.2GOV.UK. Payroll: Annual Reporting and Tasks – Give Employees a P60 It can arrive on paper or through a secure online payroll portal. If the end of May passes without one, chase payroll straight away.
Do You Actually Need to File Self Assessment
Most employees paid through PAYE don’t need to file a return at all. Your P60 is still useful as proof of income for mortgages, benefits, and other checks, but you only need to file Self Assessment if your tax affairs go beyond what PAYE can handle. HMRC requires a return if any of the following applied during the tax year:4GOV.UK. Self Assessment Tax Returns – Who Must Send a Tax Return
- You were self-employed as a sole trader earning more than £1,000 before expenses, or a partner in a business partnership.
- You owed Capital Gains Tax on the sale or disposal of an asset.
- You or your partner had to pay the High Income Child Benefit Charge and didn’t repay it through PAYE.
- You had untaxed income such as rental income, significant savings or investment income, foreign income, or tips and commission not taxed at source.
If you’ve never filed before and realise you need to, register with HMRC by 5 October following the end of the tax year.4GOV.UK. Self Assessment Tax Returns – Who Must Send a Tax Return Missing that registration deadline creates delays that push you close to the filing deadline.
The Filing Deadlines You’re Working Toward
For a paper return, HMRC must receive it by 31 October following the end of the tax year. For an online return, the deadline is 31 January. Any tax you owe is also due by 31 January, whichever way you file.5GOV.UK. Self Assessment Tax Returns – Deadlines
An automatic £100 penalty applies as soon as the deadline passes, and further charges stack up the longer a return is outstanding.6GOV.UK. Self Assessment Tax Returns – Penalties If some figure isn’t finalised, file on time with your best information and amend later rather than filing late.
If Your P60 Looks Wrong
Before using your P60 on your return, check it against the year-to-date totals on your final payslip of the tax year, usually March or April. Gross pay, income tax deducted, and National Insurance contributions should match exactly. It’s also worth checking the tax code on the P60 against your HMRC online account, because an incorrect code can mean you’ve overpaid or underpaid tax all year.
If figures don’t match, contact your employer’s payroll department with the specific numbers you believe are wrong and your final payslip as evidence. Your employer is responsible for the accuracy of the P60 and can issue a corrected version. If the error affects your tax position and your employer won’t fix it, or you’ve already filed with wrong figures, contact HMRC. You can check your employment figures through your Personal Tax Account at GOV.UK or call 0300 200 3300. HMRC can accept amended employer submissions for previous tax years, so errors don’t have to be permanent.
If Your P60 Is Missing
Start with your employer’s payroll department. UK employers must keep payroll records for at least three years from the end of the tax year they relate to, so they should be able to produce a replacement or confirm the figures.7GOV.UK. PAYE and Payroll for Employers – Keeping Records
If the employer has closed down or can’t help, your HMRC Personal Tax Account is the backup. It shows your employment income and tax paid for the previous five years,8GOV.UK. Personal Tax Account – Sign In or Set Up and you can access it through the GOV.UK website or the HMRC app.9GOV.UK. P60 Those figures come from your employer’s final payroll submissions, so they’re reliable enough to use on your return when the original P60 isn’t available.