P60
Годовая сводка
- Total pay за tax year
- Total tax deducted
- NI вклад
- Employer details
Доказательство дохода. Для визы / ипотеки / возврата налога.
The five main UK tax documents: P60 is issued after 5 April (end of the tax year) for mortgages and renting. SA302 appears 72 hours after filing SA — for self-employed and mortgage brokers. Tax Year Overview — always together with SA302, without it the bank won't accept. P45 when changing jobs — protection against emergency tax (BR/0T). P85 when leaving the UK — refund of overpaid tax for a partial year. Mix up P60 and SA302 — you'll get a rejection from the bank or visa officer.
P60 for mortgages, SA302 if you're self-employed, Tax Year Overview together with SA302. Mix them up — you'll get a rejection. We break down each document and where you need it.
Cards and a usage matrix — check the right column before gathering documents.
| Ситуация | P60 | SA302 | TYO | P45 |
|---|---|---|---|---|
| Виза / Spouse | ● | ● | — | — |
| Ипотека PAYE | ● | — | — | — |
| Ипотека self-emp. | — | ● | ● | — |
| ILR application | ● | ● | ● | — |
| Смена работы | — | — | — | ● |
| Refund (общий) | ● | ● | — | — |
P60 is issued by your employer at the end of each tax year. One document — everything you need for most PAYE situations.
Your employer must issue P60 by 31 May after the end of the tax year. If 31 May has passed and you still don't have a P60 — contact HR. This is a breach of employment law.
SA302 is the main document for self-employed people when getting a mortgage and a visa. It shows your taxable income and how much tax has been paid.
SA302 appears in the system only 72 hours after you submit your return. If you file SA on Friday — SA302 will be available on Monday. Plan your mortgage meeting timing accordingly.
Most mortgage lenders and UKVI require BOTH documents: SA302 (what was declared) + Tax Year Overview (what was actually paid). One without the other is not accepted.
For a family visa, financial evidence is governed by Appendix FM-SE (Specified Evidence). The list of documents depends on the route — check gov.uk for your specific visa type.
You receive a P45 when you leave an employer. Without it, your next employer will apply Emergency Tax — unnecessary losses of up to several months.
If you work through an agency and move between contracts with different employers — the agency usually does not issue a P45 between placements (according to Acas guidance). Use a Starter Checklist for each new contract.
Without a P45 (or Starter Checklist) your new employer will apply code BR or 0T — 20% without Personal Allowance. On a salary of £30,000 that's about £2,100 in extra deductions over the year.
The form for those who are leaving the UK and want to reclaim tax for the unused part of the tax year. Critical warning below.
If you are already in Self Assessment (for example as a CIS subcontractor or sole trader) — do NOT file P85 for the same tax year. Use your SA return instead. Filing both P85 and SA for the same year creates a conflict in the HMRC system.
Simple rule: P85 is only for PAYE employees without Self Assessment.
Mortgage lenders, embassies and UKVI reject documents for predictable reasons. Check the list in advance.
You requested SA302 for 2023/24 instead of 2024/25. Lenders usually require the last 2–3 years. Confirm the exact years in the requirements.
Almost all mortgage lenders require both documents. SA302 on its own is almost a guaranteed rejection.
72-hour window — SA302 hasn't been generated yet. You downloaded a "blank" document or one with zeros — that's not the right file.
HMRC recorded "Aleksandr" but your passport says "Alexander". Lenders require identical names. Contact HMRC to correct it before submitting your application.
Screenshots are not accepted — they are easy to fake. Official PDF from your HMRC account or from an accredited accountant.
If you started working mid-year, the P60 will show a partial income. Some lenders additionally ask for payslips to confirm annualised income.