A P60 form is a document provided to employees in the UK at the end of each tax year, summarising their income, tax paid, and National Insurance contributions for that year. It is issued by the employer and is a legal requirement.

The P60 form is used as evidence of income and tax paid during the tax year, and can be used for a variety of purposes, such as applying for a mortgage or loan, or as proof of income for tax credits or other benefits. It is also useful for employees who need to complete a self-assessment tax return.

The P60 form includes information about the employee's total gross earnings, the total amount of tax deducted, and the total amount of National Insurance contributions paid during the tax year. The form also shows the employee's tax code for the tax year in question, as well as their National Insurance number.

Employers are required to issue P60 forms to all employees who are on their payroll on the last day of the tax year (5th April), and employees should receive their P60 form by 31st May at the latest.

Employees should keep their P60 form in a safe place, as they may need it for future reference or to provide to other organisations as evidence of their income and tax paid. If an employee loses their P60 form, they can request a replacement from their employer.