Specification for employer substitute forms P60

By 30th August 2018 Latest News

Specification for employer substitute forms P60

This guide gives information on how to design substitute forms P60, ‘End of Year Certificate’ which employers may use instead of the official form, at the end of the tax year.

It also includes information on how to adapt your substitute form P60 for a pension fund scheme and what to do if you intend to issue the substitute form P60 to your employees electronically. This revised edition applies for the tax year 2018 to 2019.

Forms P60 cover:

• PAYE Income Tax

• National Insurance contributions

• Statutory Maternity Pay

• Statutory Paternity Pay

• Statutory Shared Parental Pay

• Statutory Adoption Pay

• Student Loan deductions

You need to obtain HMRC approval before a substitute form P60 is brought into use. This applies to a:

• New substitute

• Previously approved substitute, irrespective of whether any changes have to be made or not.

Substitute forms P60 must be submitted annually to this office for approval. Email a draft of the proposed substitute P60 design for 2018 to 2019 (for example, PDF) to hmrc.substituteformsapproval@hmrc.gsi.gov.uk.

The HMRC office gets very busy in the last 4 months of the tax year so our turnaround time from November 2018 to April 2019 will be 4 weeks.

To meet your deadlines we recommend that you submit proposed drafts as soon as possible and before 1 March 2019.

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