PART 3DEDUCTION AND REPAYMENT OF TAX
CHAPTER 4MISCELLANEOUS
Information to employees about payments and tax deducted (Form P60)67
1
Before 1st June following the end of the tax year, an employer must give a certificate (Form P60) to every employee—
a
who was in the employer’s employment on the last day of the tax year, and
b
from whose relevant payments the employer was required to deduct tax at any time during that tax year.
2
The certificate must show—
a
the tax year to which it relates,
b
the employer’s PAYE reference,
c
the employee’s name,
d
the employee’s national insurance number, if known,
e
any number used by the employer to identify the employee,
f
the total amount of the relevant payments made by the employer to the employee during the tax year in respect of the employment in question,
g
the total net tax deducted in relation to those payments, subject to regulation 64(7)(b) (trade disputes),
h
the employee’s code,
i
the employer’s name, and
j
the employer’s address.
3
In the case of an employee taken into employment after the beginning of the tax year, the certificate must also show—
a
any amounts required by regulation 43(9), 52(11), 53(3) or 61(3) to be treated as relevant payments made by the employer to the employee during the tax year,
b
any amounts treated as tax deducted by the employer at the end of the tax year by any of those regulations,
c
the sum of the figures given under sub-paragraph (a) of this paragraph and paragraph (2)(f),
d
the sum of the figures given under sub-paragraph (b) of this paragraph and paragraph (2)(g).