Payroll · P60

P60 deadline checklist: confirm who needs one before 31 May.

P60 work is more than pressing export. You need the right employee list, final payroll totals, delivery proof and a correction note if something changes.

Direct answer

GOV.UK says employers must give a P60 by 31 May to employees on payroll on the last day of the tax year.

HMRC guidance and payroll software rules control. This page is an operations checklist and not tax or legal advice.

Source base: GOV.UK P60 guidance, GOV.UK annual payroll tasks and GOV.UK payroll corrections.

SEO focus

P60 employee deadline payroll checklist

Help UK payroll operators issue P60s with deadline and delivery evidence. Updated 2026-06-27.

Checklist controls

Check	What to confirm	Proof to retain
Employee list	Who was on payroll on 5 April.	Year-end employee export.
Deadline	31 May issue date control.	Calendar and completion log.
Totals	Pay, tax and deductions from payroll.	P60 batch or PDF export.
Delivery	Portal, email, paper or payroll software route.	Delivery or upload record.
Correction	Any later FPS/EPS correction impact.	Correction note and receipt.

List

Start with eligibility.

Leavers before 5 April and active employees need different checks.

Proof

Delivery record matters.

A P60 folder without delivery proof is incomplete.

Boundary

Software rules still matter.

Follow HMRC guidance and your payroll product workflow together.

P60 issue workflow

Export the employee list for the final day of the tax year.
Confirm final payroll totals before producing P60s.
Issue P60s by 31 May through the approved route.
Save delivery or publication proof for each payroll group.
Add a correction note if later FPS/EPS changes affect records.

FAQ

Who gets a P60?: GOV.UK says employees on payroll on the last day of the tax year should receive one.
What is the deadline?: Employers must give employees a P60 by 31 May.
Is this official payroll advice?: No. HMRC guidance controls.

Updated 2026-06-27. This page is independent and does not replace official services, professional advice or site-specific rules.