Could anyone tell me if there are any legal requirements on an employer to provide a P60 on 'official' paperwork. I know of a friend who has received a P60 on plain white paper with no employer ref no etc on there. The figures are all on there though.
Is this acceptable or should she request a 'proper' P60?
It is acceptable for a P60 to printed on plain paper, many software packages will do this, I know Iris does it. At the bottom of the page it should state P60 (Substitute)
However, it should state your friends employers details, name, address, employer paye reference because without them it doesn't prove who has provided it to her.
It's a legal requirement for a P60 to show information like the employers PAYE reference (see page four of this guidance for confirmation of what a P60 should show). She should go back and request a 'proper' P60. If the employer doesn't have suitable stationery, then they could get their payroll software to produce an electronic P60 and e-mail this to your friend.
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Pearce & Co - Chartered Accountant and Chartered Tax Adviser
