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P60 End of Year Certificate · HMRC 2026/27 RD1 Substitute Layout

UK P60 Generator

Generate a P60 End of Year Certificate from your own figures — annual pay, PAYE tax, NIC banding by table letter, student-loan deductions, and all six statutory payment lines, on the HMRC 2026/27 RD1 substitute-form layout. Nothing leaves your browser.

— Your figures, your browser — nothing uploaded.

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In this section
What is a P60?

A P60 is the annual end-of-year certificate an employer must give every employee who works for them on 5 April. It shows total pay, PAYE tax deducted, National Insurance contributions (banded by table letter), student loan deductions, and statutory payments for the full tax year to 5 April 2027. HMRC does not issue P60s — your employer does.

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What this generates

  • P60 End of Year Certificate PDF (HMRC 2026/27 RD1 substitute layout)
  • Annual Pay + Tax: previous employment / this employment / total for year
  • NIC banded by table letter: at LEL / above LEL to PT / above PT to UEL
  • Student and postgraduate loan deduction totals
  • All six statutory payment lines (incl. Statutory Neonatal Care Pay)
  • Generated in your browser — nothing uploaded

Primary sources

A P60 End of Year Certificate is the annual summary an employer must give every employee still employed on 5 April under the Income Tax (Pay As You Earn) Regulations 2003. It aggregates the full tax year to 5 April 2027: gross pay, PAYE income tax, National Insurance contributions (banded by table letter from LEL through PT to UEL), student-loan deductions, and any statutory payments. It helps you complete a Self Assessment return and evidence income for Universal Credit or Pension Credit claims.

Honest framing — read before you generate

You supply the figures — this isn't an HMRC- or employer-issued original. Use it only to rebuild a lost P60 from figures you actually hold (final payslip YTD, HMRC personal tax account, or payroll records). Don't fabricate figures.

Reviewed by Eleanor Whitfield · UK payroll, PAYE & National Insurance

What does a P60 certificate show, and who issues it?

A P60 is the end-of-year certificate your employer must give you if you are working for them on 5 April, the last day of the UK tax year. It records your total pay and total deductions for the whole tax year (6 April to 5 April): PAYE income tax, National Insurance, and any student or postgraduate loan repayments. The employer’s duty to issue it comes from regulation 67 of the Income Tax (PAYE) Regulations 2003, which gov.uk restates in its P60 guidance. HMRC does not issue P60s. Your employer produces one for each qualifying employee, so if you held two jobs on 5 April you should receive two.

When must you get your P60? The 31 May deadline

Your employer must give you your P60 by 31 May following the end of the tax year, on paper or electronically, per gov.uk. For the 2026/27 tax year, which ends on 5 April 2027, that deadline is 31 May 2027. The date matters: it is the latest point at which you can expect the official figures you need to file a tax return, claim a refund, or evidence a full year’s income. If 31 May passes and nothing has arrived, ask your employer first, then rebuild the totals from your final payslip or your HMRC personal tax account.

How do the P60 totals reconcile against your last payslip?

The P60 carries the cumulative year-to-date figures. Under PAYE, each payslip runs a running total from 6 April, so the taxable pay and tax deducted on your month-12 (or week-52) payslip should match the totals printed on your P60. When they line up, your year-end position is settled. When they do not, one is wrong, and the gap is worth chasing before you rely on either figure.

Check these five fields against your records

  • · Employer PAYE reference
  • · Your National Insurance number
  • · Tax code used in the final period
  • · Total taxable pay for the year
  • · Total tax deducted
  • · National Insurance by table letter

To see where each of these sits on the pay statement the P60 sums up, compare against the annotated UK payslip anatomy guide.

P60 vs P45 vs SA302: which is which?

All three prove income, but they answer different questions. The P60 is your annual summary while you are still employed; the P45 is your leaving statement when a job ends; the SA302 is your Self Assessment tax calculation.

DocumentWhat it isWhen you get it
P60Annual total of pay, tax and NI for one employment across the tax year.Each year by 31 May, if you are employed on 5 April (gov.uk).
P45Pay and tax to your leaving date, for handing to your next employer.When you stop working for an employer, per gov.uk.
SA302Tax calculation from your Self Assessment return, covering all income sources.After you file a return, for the last 4 years (gov.uk).

What is a P60 used for?

A P60 is the single document that proves what you earned and what was deducted across a full tax year, so it turns up wherever a year’s income has to be evidenced:

  • ·Reclaiming overpaid tax. The year-end totals let you or HMRC check whether your tax code took too much. If it did, HMRC repays it, often via a P800 calculation.
  • ·Self Assessment. The P60 gives the employment pay and tax figures you copy onto a Self Assessment return.
  • ·Benefits and tax credits. Universal Credit, Pension Credit and similar claims ask for proof of annual income.
  • ·Affordability and mortgage checks. Lenders accept a P60 as one proof of employed income, alongside recent payslips. If you need it specifically for a home loan, see the payslip for mortgage guide.

Who is completing this P60?

This determines how fields are labelled and the statement printed on the PDF.

Step-by-step

How to Generate a UK P60 End of Year Certificate

Assemble the employer and employee identifier blocks, enter the annual pay-and-tax figures for each employment block, supply the NIC banding (auto-calculated from your annual earnings and table letter), add any statutory payments and loan deductions, and generate the single-sheet PDF on the HMRC 2026/27 RD1 substitute-form layout.

  1. 01

    Gather your source figures before you start

    A P60 is only useful if the numbers are right. The three primary sources are: (1) your final payslip of the tax year — the YTD column shows cumulative pay, PAYE tax, and NIC; (2) your HMRC personal tax account at gov.uk ("check your income tax" → pay and tax history); (3) your employer's payroll team. Do not enter guesses — a P60 with wrong figures is worse than no P60.

  2. 02

    Enter the employer block

    Employer full name and address (including postcode) — RD1 requires both. The PAYE reference is mandatory: it follows the format three digits, a slash, and an employer suffix (for example 120/AB12345). Any document without a valid PAYE reference will fail identity checks at HMRC, lenders, and DWP.

  3. 03

    Enter the employee block

    Surname and forenames or initials — exactly as they appear on your HMRC record. The NI number is required by RD1 where known; it validates against the standard AB 12 34 56 C format. Set the final tax code (usually 1257L for 2026/27) and tick Week 1 / Month 1 if your employer used the non-cumulative basis.

  4. 04

    Enter the annual pay-and-tax figures

    Three rows: previous employments (if you changed jobs mid-year), this employment, and the total for the year. The "this employment" pay and tax figures are marked with a star — these are the ones you use on a self-assessment tax return. Tick "R" only if HMRC issued a tax refund through payroll. Student-loan and postgraduate-loan deductions go in whole pounds.

  5. 05

    Set the NIC table letter and check the banded figures

    Pick your NIC table letter (A is standard; B, C, H, or M for specific groups). Enter your annual earnings for this employment and the generator auto-fills the four RD1 bands: at LEL, above LEL to PT, above PT to UEL, and employee contributions. You can override any band figure if your payroll records differ — for example if you changed category mid-year.

  6. 06

    Add statutory payments if applicable

    If any statutory payments (Maternity, Paternity, Shared Parental, Adoption, Parental Bereavement, or Neonatal Care Pay) were included in your gross pay, enter each amount. These are required on the RD1 form so the recipient can check them against HMRC's own records. Leave blank if none apply.

  7. 07

    Generate and verify the PDF

    The PDF builds in your browser and downloads immediately. The form number at the foot reads P60(2026 to 2027)(Substitute)(Falcon) — as required by HMRC's substitute-form specification. Cross-check every figure against your source before sharing: pay vs. final-payslip YTD, tax vs. HMRC personal tax account, NI contributions vs. your payslip NI-to-date column.

Updated 2026-09-10

FAQ

P60 End of Year Certificate — common questions

Is this an official HMRC P60?
No — HMRC does not issue P60s at all. Employers issue them. This generator produces a P60 substitute form on the HMRC RD1 (2026 to 2027) layout from figures you supply. It is identified at the foot as P60(2026 to 2027)(Substitute)(Falcon) — as required by HMRC's substitute-form specification — not as an employer-original. If you are the employer (e.g. a limited-company director running your own payroll), the figures you enter are your own payroll records and the form is legitimately yours to issue.
Where do I get the figures to fill in a P60?
Three primary sources: (1) Your final payslip of the tax year — the YTD (year-to-date) column shows cumulative pay, PAYE tax, National Insurance and pension. (2) Your HMRC personal tax account at gov.uk — “check your income tax” shows pay and tax for each employer. (3) Your employer's payroll department — they hold the final FPS (Full Payment Submission) figures sent to HMRC under Real Time Information. Start with your employer; HMRC's PTA is the fallback; use this generator to rebuild the certificate only when you hold the exact figures.
I lost my P60 — can I use this to replace it?
Yes, with caveats. First ask your employer — they must keep payroll records for three years from the end of the tax year under HMRC PAYE rules (regulation 97) and most will issue a duplicate or replacement letter. Second, check your HMRC personal tax account, which most lenders and benefit offices accept as confirmation of earnings. If neither is available and you hold the exact figures from another source, this generator lets you rebuild a faithful substitute form. Only use figures you actually hold — providing false figures to a lender or landlord can be fraud under the Fraud Act 2006.
What is the NIC table letter and where do I find it?
The NIC table letter (sometimes called the NI category letter) determines which National Insurance rate applies to your earnings. It appears on your payslips. Most employees use Category A (standard rate, 8% between the Primary Threshold and Upper Earnings Limit). Other letters apply to specific groups: B (married women with a valid election), C (over State Pension age — no employee NI), H (apprentices under 25), M (under 21). If you changed category mid-year, add one block per letter.
What is the LEL, PT and UEL in the NIC banding section?
These are the three NIC threshold bands required on every P60 by the HMRC RD1 substitute-form specification. LEL = Lower Earnings Limit — £6,708 for 2026/27 (£129/week); earnings below this attract no NI but count toward benefit entitlement. PT = Primary Threshold — £12,570 for 2026/27; employee NI starts here at 8% for Category A. UEL = Upper Earnings Limit — £50,270 for 2026/27; earnings above this are charged at 2%. The generator auto-calculates all three bands from your annual earnings figure using the verified 2026/27 HMRC thresholds.
Does the generator include Statutory Neonatal Care Pay?
Yes — Statutory Neonatal Care Pay (SNCP) is included as a separate line in the statutory payments section, as required by the RD1 specification for 2026 to 2027 returns. It was introduced by the Neonatal Care (Leave and Pay) Act 2023 and became payable from April 2025.
Does my data go anywhere when I generate a P60?
No. The PDF is rendered entirely in your browser using client-side jsPDF. Your employer name, NI number, earnings, and every other field you enter never leave your device. The same privacy architecture applies here as across all payslipmaker.uk generators — no signup, no upload, no server-side storage.

References

After you generate

  • PDF downloads to your device immediately — nothing uploaded from your browser
  • This is a P60 you produce from your own figures — not an HMRC or employer original
  • Pair with your final payslip YTD column or HMRC personal tax account to verify every figure
  • Falcon Verified QR for receiver-attestation available when enabled (coming soon)

First-timer questions

  • Is this an official HMRC P60?

    No — HMRC never issues P60s; employers do. This is a self-produced P60 substitute form on the HMRC RD1 (2026/27) layout, identified at the foot as P60(2026 to 2027)(Substitute)(Falcon) as required by the substitute-form spec. If you are the employer (e.g. a sole director of your own Ltd), the figures you enter are your own payroll records.

  • Where do I get the figures?

    Your final payslip YTD column, your HMRC personal tax account ("check your income tax"), or your employer's payroll department. Those are the three primary sources — always verify against at least one of them before generating.

  • I lost my P60 — can I use this?

    Yes, to rebuild a faithful copy from figures you actually hold. Try your employer first (employers must keep payroll records for at least three years from the end of the tax year under HMRC PAYE rules, regulation 97), then HMRC's personal tax account. Use this generator as a fallback when you hold the exact figures but not the original document.

  • Does my data go anywhere?

    No. Rendered client-side using jsPDF; nothing leaves your browser.

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