What Are P800 P45 P60 And P11d Forms

P800, P45, P60 and P11D Explained: Your Guide to PAYE Tax Forms

If you are employed in the UK and pay tax through PAYE (Pay As You Earn), you will come across a number of tax forms throughout your working life. Some are issued by your employer, some by HMRC, and each serves a specific purpose. This guide explains what each one is, when you will receive it, and what you need to do with it.

P45 – When You Leave a Job

A P45 is issued by your employer when you leave a job. It summarises how much you have been paid and how much tax you have paid so far in the current tax year (which runs from 6 April to 5 April the following year).

The P45 has four parts. Your employer sends Part 1 to HMRC, keeps Part 1A, and gives you Parts 2 and 3. When you start a new job, you hand Parts 2 and 3 to your new employer so they can work out the right tax code for you. Without a P45, your new employer may have to put you on an emergency tax code, which could mean you pay too much or too little tax initially.

If you cannot get a P45 from your previous employer – for example, if they have closed down or you are starting your first job – your new employer will ask you to complete an HMRC starter checklist instead.

Employers are legally required to issue a P45. If you do not receive one promptly after leaving, follow up with your employer or payroll department.

P60 – Your Annual Tax Summary

A P60 is issued to you by your employer after the end of each tax year. It shows your total pay and the total amount of income tax and National Insurance you have paid through PAYE in that year.

You will only receive a P60 if you were still employed by that employer on 5 April – the last day of the tax year. If you left a job during the year, you will have received a P45 instead, and you will not also get a P60 from that employer.

Employers must provide P60s by 31 May following the end of the tax year. For the 2025-26 tax year, the deadline is 31 May 2026.

Keep your P60s in a safe place. You will need them if you want to claim back overpaid tax, complete a Self Assessment return, apply for tax credits, or provide proof of income for a mortgage or loan application. If you have multiple jobs, you will receive a P60 from each employer.

If you have lost a P60 or need information about a tax year when you were employed somewhere you have since left, contact HMRC directly – your former employer is not required to issue a replacement.

P11D – Benefits in Kind

A P11D is completed by employers to report taxable benefits in kind provided to employees or directors. Benefits in kind are non-cash perks that have a monetary value – such as private medical insurance, a company car, or accommodation paid for by the employer.

These benefits are taxable because, without them being reported, they would represent a way to receive value from an employer without paying income tax. Some benefits are exempt from tax, including meals in a staff canteen, a single employer-provided mobile phone, and workplace parking.

The P11D is submitted by employers to HMRC annually. The deadline for submission is 6 July following the end of the relevant tax year – so 6 July 2026 for the 2025-26 tax year. Employers must also give a copy to each affected employee by the same date so that the employee knows what has been reported on their behalf.

If your employer already processes your benefits through payroll (known as payrolling benefits), they do not need to include those benefits on a P11D.

An important change is coming: HMRC has confirmed that mandatory payrolling of most benefits in kind will be required from April 2027. Originally planned for April 2026, the start date was delayed following stakeholder feedback to give employers more time to prepare. From April 2027, the vast majority of taxable benefits will need to be reported and taxed through payroll in real time – eliminating the need for P11Ds for most benefits. Accommodation and low-interest loans will be the main exceptions initially. Employers should be taking steps now to prepare their payroll systems for this change.

P800 – Tax Calculation Letter

A P800 is a tax calculation letter sent by HMRC – not your employer. You may receive one if HMRC believes you have paid the wrong amount of income tax during the year through PAYE.

If HMRC calculates that you have overpaid tax, your P800 will show that you are owed a refund. You can usually claim this online through your Personal Tax Account or by following the instructions on the letter. HMRC may also issue a cheque automatically if you do not claim online.

If HMRC calculates that you have underpaid tax, your P800 will show the amount owed. Smaller underpayments are typically collected through an adjustment to your future tax code, meaning the additional tax is taken gradually over the following year.

A Simple Assessment letter is a different document used when HMRC needs to collect a larger underpayment – typically over £3,000 – or where it cannot be collected through a tax code adjustment. If you receive a Simple Assessment letter, you will need to pay the amount by the deadline shown on the letter, which is typically within three months of issue or by 31 January, whichever is later.

Quick Reference Summary

• P45: Issued by your employer when you leave a job. Give Parts 2 and 3 to your new employer.
• P60: Issued by your employer each year by 31 May if you were still employed on 5 April. Keep it as a record of annual tax paid.
• P11D: Completed by your employer to report taxable benefits. Deadline for submission is 6 July. Mandatory payrolling of most benefits replaces P11Ds from April 2027.
• P800: Sent by HMRC if you have overpaid or underpaid tax through PAYE. Follow instructions to claim a refund or pay an underpayment.

Avoid Payroll Errors With Expert PAYE Guidance

At Cigma Accounting, we help individuals and employers across London understand key UK tax forms so payroll records remain accurate and HMRC submissions are fully compliant. From Kingston Upon Thames, including Norbiton and Berrylands, many people are unsure what these forms mean or when they are issued, which is why our guidance focuses on turning payroll complexity into clear, practical understanding.

Forms like P45, P60, P11D, and P800 play an important role in tracking income, tax deductions, and end-of-year reconciliations, and errors or misunderstandings can lead to incorrect tax positions. With physical offices across London, we support both employers and employees in ensuring payroll documentation is correct, complete, and aligned with HMRC requirements.