Skip to main content
GovMath.

Tax & Salary · 2025/26

P45 & P60 Explainer

Your P45 lands when you leave a job; your P60 arrives by 31 May after the tax year ends. Here’s what every box actually means.

Total pay to date

What it is: All taxable pay from this employer in the tax year up to your leave date.

Why it matters: Your next employer adds this to your earnings with them to keep cumulative tax right.

Watch for: Excludes statutory maternity/sick pay reimbursed by HMRC.

Total tax to date

What it is: Income tax deducted by this employer this tax year.

Why it matters: Carried forward so your new employer doesn’t over-tax you.

Watch for: If blank, you were on a Week 1/Month 1 code — flag this to your new payroll.

Tax code at leaving

What it is: The PAYE code used on your final pay.

Why it matters: Starting code for the new employer until HMRC sends an update.

Watch for: BR or 0T codes usually mean second-job tax — talk to HMRC if it’s your only job.

Week/month number

What it is: Pay period number when you left (1–52 weekly or 1–12 monthly).

Why it matters: Tells new payroll where in the year to pick up cumulative calculations.

Watch for: Off-by-one errors at year boundaries — Apr 5 is the cutoff.

How we calculated your result

This is a reference, not a calculator. Pick a document and we list each field with a plain-English explanation, why it matters, and the most common mix-ups.

Official UK rules in simple English

  • P45: issued when you leave a job. Parts 1A, 2 and 3 — give parts 2 and 3 to your new employer.
  • P60: issued annually by 31 May, summarising the whole tax year with that employer.
  • Keep both for at least 22 months after tax year-end (longer if self-assessment).

Common pitfalls to watch out for

  • ⚠ Lost P45 panic

    You can’t get a replacement. Your new employer fills in a starter checklist instead — same outcome.

  • ⚠ Two P60s, one missing

    If you had two jobs and only one P60 arrived, chase the missing employer. HMRC won’t issue them.

  • ⚠ Tax code drift

    The code on your P45 is the leaving code. HMRC usually updates the new employer within a few weeks — check your first payslip carefully.

Frequently asked questions

What if my P60 is wrong?
Ask your employer to issue a corrected one. If they refuse, contact HMRC with payslip evidence.
Do I need a P45 to start a new job?
No — your new employer can use the HMRC starter checklist instead.
What about a P11D?
That’s a separate document listing benefits in kind (company car, medical insurance). Not the same as a P60.

General explanation only. For specific tax questions, contact HMRC or a qualified accountant.

Related calculators

More tools in Tax & Salary.