PAYE – Electronic forms P60
From April 2011 Employers will be allowed to provide P60 information to their employees electronically.
There is no change to the deadline for providing the P60 information which must be supplied to employees before 1 June following the end of the tax year.
Employers may want to agree with their employees whether they wish to receive their P60 electronically. If the P60 is provided electronically secure facilities for employees to view and print their P60 should be provided. If this is not possible, an electronic P60 can be issued to an email address that has been provided by an employee.
Any substitute P60s which arise from the output of an electronic P60 must carry the text‘this is a printed copy of an eP60’. This must be at the top of the form near to the form title – P60 End of Year Certificate and in an acceptable font size, no smaller than point 10.
Duplicate P60s for the tax year 2010-11 onwards no longer need to carry a ‘duplicate’ annotation. This is the case irrespective of whether they are provided on paper or electronically.