Last updated: 14 October 2026
Is an A4 black and white P45 or P60 from an employer valid?
Yes. Employers don’t have to use HMRC’s old pre-printed coloured forms. Since payroll moved to Real Time Information, most employers produce P45s and P60s from payroll software, printed on plain A4 paper in black and white, or issued electronically. These are valid as long as they contain the information HMRC requires, such as your pay, tax deducted, tax code, National Insurance number and the employer’s PAYE reference. HMRC already has the same figures through the employer’s RTI submissions.
What a valid P60 or P45 must show
| Detail | P60 | P45 |
| Employee name and NI number | Yes | Yes |
| Employer PAYE reference | Yes | Yes |
| Tax code | Final code for the year | Code at leaving |
| Pay and tax for the year or to date | Yes | Yes |
| NIC details | Yes | No |
| Student loan deductions | Yes | Yes, indicator |
| Leaving date | No | Yes |
Electronic forms
Employers can issue P60s electronically, for example through an online payslip portal, as long as employees can access and print them. P45s can also be provided electronically, but the employer must provide all the required parts.
If something looks wrong
A plain format isn’t a problem, but wrong figures are. Check:
- The tax and pay match your final payslip
- Your NI number and name are correct
- The tax code is what you expect
- The PAYE reference matches your payslips
If the figures differ, ask the employer to correct them and check your personal tax account, which shows what the employer reported to HMRC.
Example
Claire leaves her job in September 2026 and receives a P45 printed in black and white on A4 paper. Her new employer accepts it and uses the tax code shown, so she doesn’t go on emergency tax. Her old employer’s final RTI submission already told HMRC she had left. When she later checks her personal tax account, the pay figures match.
Employer obligations
- P60 to every employee on the payroll at 5 April, by 31 May
- P45 to every leaver, on or soon after the leaving date
- P11D (or payrolled benefits statement) by 6 July
Failing to provide a P60 can lead to penalties, but the format is up to the employer.
Mortgage and benefit applications
Lenders and benefit offices accept software-generated P60s. Some ask for an employer’s letter or recent payslips as well. You can also download an employment history from your personal tax account.
Common mistakes
- Refusing a plain P45 and asking for a “proper” form
- Not checking figures against payslips
- Losing P60s needed for mortgage or tax returns
- Employers withholding P45s until final payments clear
Keeping your forms safe
Store each P60 for at least 22 months after the tax year ends, or longer if you file Self Assessment, use it for a mortgage, or think you may need to claim a refund later.
Frequently asked questions
Can I get a replacement P45?
No, but the employer can give a statement of earnings.
Can I get a copy of my P60?
Ask the employer, or use your personal tax account.
Is a handwritten P45 valid?
It can be, if all the details are included.
Does a P60 need a signature?
No.
Related: negative tax codes, what RTI means for payroll and recovering overpaid PAYE.
Talk to Accotax
Want this handled for you? Our team at Accotax can help with payroll and year-end forms. See our payroll services service, or contact us for a free, no-obligation quote.
This page is general guidance based on HMRC rules for the 2026/27 tax year, checked against gov.uk on 14 October 2026. It is not personal advice, so speak to an accountant about your own situation.
