PAYE forms: P45, P46, P60, P11D
If you're an employee, your employer must give you certain documents - forms P45 and P60 - about the tax you pay on your wages. If you receive benefits or expenses your employer sends a P11D to HM Revenue & Customs (HMRC). You get a copy of that information.
You get a P45 from your employer when you stop working for them. It's a record of your pay and the tax that's been deducted from it so far in the tax year. It shows:
A P45 has four parts - Part 1, Part 1A, Part 2 and Part 3. Your employer sends Part 1 to HMRC and gives you the other three. When you start a new job, or claim Jobseeker's Allowance, you give Part 2 and Part 3 to your new employer or to the Jobcentre. You keep the remaining one - Part 1A for your own records.
Your employer should automatically give you a P45 when you stop working for them. If not, ask for it - you're entitled to it by law.
Your P60 is the summary of your pay and the tax that's been deducted from it in the tax year.
Your employer should give you a P60 to keep as a record at the end of every tax year (which runs from 6 April to 5 April the next year). If your employer doesn't give you a P60 at the end of the tax year, ask for it - you're entitled to it by law if you are still working for the employer at 5 April.
You might need it:
You may also need it as proof of your income if you apply for a loan or a mortgage - so it's important to keep all your P60s safe.
Your employer uses a P11D to tell HMRC about the value of any 'benefits in kind' they've given you during the tax year. This means benefits or expenses that effectively increase your income, like:
Your employer will only declare them if you've earned at least £8,500 in the year, including the value of the benefits. They will work out how much each benefit is worth, record it on the form and send it to HMRC. They'll also give you a copy, which you'll need for your records or if you complete a tax return.
If you apply for a loan or mortgage, banks and building societies will accept a P11D as proof of extra income.
If you've lost your P60 your employer can issue you with a duplicate - but this must be clearly marked as being so.
If you've lost your P45, you won't be able to get a replacement. Your new employer will give you a form P46 to complete so that HMRC can give you a code number for your new employment.
Your employer doesn't have to give you a copy of the P11D. But the law says they must tell you what details they've included on the form - even if you've left the job. It's usually easier for them to give you a copy of the form when they send it to the HMRC.
If you lose your copy, your employer should be able to let you have another one. If they can't, ask your Tax Office for a copy.
Provided by HM Revenue and Customs