If you're an employee, your employer must give you certain documents - forms P45 and P60 - about the tax you pay on your wages. If you receive benefits or expenses your employer sends a P11D to HM Revenue & Customs (HMRC). You get a copy of that information.
A P45 has four parts - Part 1, Part 1A, Part 2 and Part 3.
Your employer sends Part 1 to HMRC and gives you the other three.
When you start a new job, or claim Jobseeker's Allowance, you give Part 2 and Part 3 to your new employer or to the Jobcentre.
You keep the remaining one - Part 1A for your own records.
Your employer should automatically give you a P45 when you stop working for them. If not, ask for it - you're entitled to it by law.
Some employers may not give you a P46 to complete, but will ask you for the relevant information to allocate a tax code and work out the tax due on your first pay day. HMRC will process the P46 or the relevant information passed on from your employer. It’s important that you complete the P46 or provide the relevant information your employer has asked you for as soon as possible before your first pay day, so your employer knows what tax code to use.
Your employer should provide you with a P60 to keep as a record at the end of every tax year (which runs from 6 April to 5 April the next year). If your employer doesn't give you a P60 at the end of the tax year, ask for it - you're entitled to it by law if you are still working for the employer at 5 April.
From the 2010-11 tax year onwards a form P60 can be provided on paper or electronically. Before you are provided with an electronic version, your employer may contact you to confirm you agree to receive your P60 electronically. They will need to ensure that you have access to secure facilities to view and print a copy. Where this is not possible you can agree an email address with your employer that the P60 can be sent to.
Your employer will only declare them if you've earned at least £8,500 in the year, including the value of the benefits. They will work out how much each benefit is worth, record it on the form and send it to HMRC. They'll also give you a copy, which you'll need for your records or if you complete a Self Assessment tax return.
If you apply for a loan or mortgage, banks and building societies will accept a P11D as proof of extra income.
If you've lost your P60 your employer can issue you with a duplicate. From the tax year 2010-11 onwards, your employer will no longer be required to show on the P60 that it is a ‘duplicate’.
If you've lost your P45, you won't be able to get a replacement. Your new employer may give you a form P46 to complete or ask you for relevant information to pass on to HMRC so that they can give you a tax code for your new employment.
Your employer doesn't have to give you a copy of the P11D. But the law says they must tell you what details they've included on the form - even if you've left the job. It's usually easier for them to give you a copy of the form when they send it to the HMRC.
If you lose your copy, your employer should be able to let you have another one. If they can't, ask HMRC for a copy.