Give a P60 to all employees on your payroll who are working for you on the last day of the tax year (5 April). The P60 summarises their total pay and deductions for the year.
You must give your employees a P60 by 31 May.
If you’re exempt from filing your payroll online, you can order copies of P60s from HMRC.
If you need to change a P60
Give your employee either a:
new P60 marked ‘replacement’ - this can be paper or electronic
letter confirming the change