UK / Checker
P60 reconciliation checker (UK)
Your P60 should match the year-to-date totals on your final payslip of the tax year. This checker explains how to compare them line by line and what to do if they do not agree.
Educational guidance only. PayslipIQ is not HMRC, your employer, a payroll provider, tax adviser, financial adviser, pension adviser or legal adviser. Always verify with payroll or HMRC before acting.
The problem
A P60 summarises a tax year on a single page, but the figures on it must reconcile to twelve months of payslips. If they do not, the discrepancy can affect your tax calculation, mortgage applications, benefit claims and any tax refund you may be entitled to.
Common mismatches include: a missing month of payslips after a payroll system change, a P45 from a previous employer that was not added to YTD, a benefit-in-kind that was reported separately, or a payroll correction made after the final pay run.
Plain-English explanation
A UK P60 contains:
- Total pay in the tax year - should equal the YTD gross on your final payslip plus any pre-employment YTD that was carried in.
- Total tax in the tax year - same comparison for tax.
- NI contributions broken down by category.
- Student loan deductions taken in the year.
- Statutory pay (SMP, SSP, etc.) where relevant.
- Pay and tax in this employment vs previous employment.
The reconciliation works in two layers: (1) does the final payslip's YTD match what the P60 shows? (2) does the sum of every payslip's period figures equal the final YTD? Layer 1 catches missing P45 transfers and payroll restatements; layer 2 catches missing payslips and corrections that happened outside payroll.
Worked example - P60 vs final payslip mismatch
- P60 total pay (this employment) £42,000.00
- P60 total tax £6,486.00
- Final payslip YTD gross £40,500.00
- Final payslip YTD tax £6,210.00
- Difference in pay £1,500.00 ← unexplained
- Difference in tax £276.00 ← consistent with 20% on £1,500
- Likely cause: a benefit-in-kind (e.g. private medical insurance) reported on the P11D / payrolled BIK that did not appear on the final payslip line.
Worked example uses 2026/27 UK figures and is illustrative. Do not use it as a personal tax calculation.
Apply this to your own payslip
Get your figures checked in plain English
Upload a redacted payslip or enter your figures manually. PayslipIQ will run the same logic explained on this page and give you a per-line second opinion. No signup. Image not stored by PayslipIQ.
Check My Payslip FreeStep by step
Get every payslip for the tax year
Including any from a previous employer in the same tax year. The previous-employment figures show on your P60 in a separate column.
Compare P60 to final payslip YTD
Pay, tax, NI and student loan should match within £1 rounding. If they do not, the likely cause is a benefit-in-kind, a payroll correction, or missing previous-employment figures.
Sum the period figures across all payslips
Should equal the final payslip YTD. A missing payslip is the usual cause of a difference.
Check NI by category
If you changed NI category mid-year (for example reaching State Pension age) the P60 will show the breakdown - confirm both categories add up.
Check the previous-employment column
If you joined mid-year, the P60 should include the YTD from your P45. A zero in this box on a mid-year start is a red flag.
Run a free PayslipIQ check
PayslipIQ can compare your final payslip against the figures on your P60 and surface the most likely reason for any mismatch.
What to ask payroll
- Does my P60 include any payrolled benefits-in-kind from this year?
- Were any payroll corrections made after my final pay run that are reflected in the P60?
- If I joined mid-year, is the previous-employment column on my P60 populated correctly from my P45?
- If I changed NI category mid-year, are both categories reflected on the P60?
- Can I have a copy of the YTD report from your payroll system to cross-check?
When to contact HMRC
- Sign in to your HMRC personal tax account to view what HMRC has on record for the year - this is built from RTI submissions made by your employer(s).
- If the HMRC figure differs from your P60, your employer's RTI submission is the issue - ask payroll to investigate.
- If the HMRC figure differs from your payslips but matches your P60, an unreported benefit or payroll correction is likely the cause.
- For previous tax years, look for a P800 calculation from HMRC - it explains any over- or under-payment and how the refund or balancing payment will be made.
FAQ
- My P60 does not match my final payslip - should I be worried?
- Not necessarily. Common causes are payrolled benefits-in-kind, post-payroll corrections, or previous-employment figures appearing in a separate column. Compare line by line; if the difference is unexplained, ask payroll for a YTD report.
- Why does my P60 show two NI categories?
- You changed category during the tax year - for example, reached State Pension age (becomes category C) or took an apprenticeship and moved to category H. Both categories should add up to your total NI.
- Where are my benefits-in-kind on my P60?
- If your employer payrolls benefits-in-kind (PBIK), they appear within the total pay figure. If they are reported on a P11D, they sit outside the P60 and feed into your tax code separately.
- How do I get a duplicate P60?
- Ask your employer's payroll team. They are required to provide one copy free of charge, but most will produce a duplicate on request. HMRC also retains the data via RTI submissions.
- Should I keep my P60?
- Yes - for at least 22 months after the end of the tax year (HMRC's record-keeping window for individuals). For mortgages, keep them indefinitely.
Related checkers
Educational guidance only. PayslipIQ provides an educational second opinion based on the figures you supply and the public 2026/27 UK PAYE, NI, pension and student-loan rules. PayslipIQ is not affiliated with HMRC and is not a regulated tax, legal, financial, payroll or employment adviser. Verify any final figure with your payroll team, HMRC, your pension provider or a qualified professional before acting.
Published 2026-05-09. Last reviewed 2026-05-09. See our methodology and payslip processing privacy notice.