Employee (Paye) - Income verification documents


Document P45 should be received from the employer when the employment is terminated.
The document is a verification that includes earned income and withheld taxes during the employment in a fiscal year.

It consists of 4 sheets: Part 1, Part 1A, Part 2 and Part 3.

The employer is obliged to report the data of the document to HMRC, and provide 3 sheets for the employee.

The 3 sheets handed over to the employee should be used as follows:

  • Part 1: the employee should keep the sheet for record keeping purposes.
  • Part 2 and Part 3: these sheets must be submitted to the new employer, or in case of applying for social benefits (Jobseekers Allowance), they should be passed on to the appropriate institution.

The employer has a legal duty to issue document P45 after the termination of employment, and give it to the employee.
Document P45 cannot be issued again in case the original is lost, so keeping it is very important!


Document P46 was officially discontinued as of the 6th of April, 2013!!!
With the introduction of Real Time Information, the regulation of employees starting to work without P45 changed. 
Document P46 was used to provide information to the new employer regarding the employee’s activities in a fiscal year, in order to apply the correct tax code. Instead of document P46, authorities introduced the Starter Checklist, which basically fulfils the same role as its predecessor, document P46.


Document P60 verifies income and tax deduction in a fiscal year (6th of April to 5th of April). The employer needs to issue it to the employee in case the employee is still working on the 5th of April. 
Document P60 is only 1 sheet, but the format and layout may vary.
The employer is obliged to submit the data of the document to the tax authorities via the appropriate form, or online. The employer should also pay the deducted tax and social insurance, using the specified payment method.
Employers have a legal duty to issue the document after the end of the tax year, and give it to the employee.
It is essential to keep document P60, since it shows the income and deducted tax of recent years, which is important information to have. 


Document P11D lists the amount of benefits that the employer provided to the employee in a fiscal year.
P11D is issued if the employee’s income is increased by any of the following, and the income, together with the benefits reaches £8,500:

  • use of company car
  • private medical treatment or insurance
  • interest-free credit or loan
  • travel and miles pay-off
  • pay-off of passenger or colleague travel costs