P60 Tax deducted — Total income tax deducted in the year
Total income tax withheld from you via PAYE across this employer (and any previous employer in the same tax year).
At a glance
- Entry
- Total income tax deducted in the year
- Feeds to
- Self Assessment SA102 Box 3 (UK tax taken off pay) — offsets your computed tax liability.
- Check against
- Sum of the PAYE income tax line on every payslip in the tax year.
What this means
This shows your total PAYE income tax deduction for the tax year ended 5 April. It is calculated by your employer(s) using your tax code, the HMRC PAYE tables, and any mid-year code changes HMRC issued.
If you had multiple employers in the same tax year and gave your P45 to each, this figure is the cumulative total. If you didn't hand over your P45, the first portion will have been calculated on an emergency or BR code — check whether you overpaid.
Implications for your tax
- Offsets your final tax liability on Self Assessment (SA102 Box 3) or in the P800 reconciliation HMRC issues to non-SA filers.
- If too high (because of an emergency or BR code), expect a refund via P800 or SA.
- If too low (e.g., you were on a wrong K or 0T code), HMRC will issue an underpayment notice.
Common pitfalls
- The PAYE system is cumulative by default — look out for a tax code marked "W1" or "M1" which indicates non-cumulative treatment. That usually signals a mid-year issue HMRC hasn't yet sorted.
- If your P60 tax figure seems wrong vs. what your payslips added up to, ask payroll for the PAYE reconciliation they used.
Related P60 entries
Final tax code — Tax code at 5 April
The PAYE tax code that was applied to your pay as at the tax year end — e.g. 1257L, K475, BR, S1257L, D0, NT.
Pay: In this employment — Pay in this employment (current job)
Your total taxable pay in this employment for the tax year (6 April to 5 April). If you started this job mid-year, it covers only what this employer paid you.
Pay: In previous employment(s) — Pay from previous employer(s) this year
Your taxable pay from any earlier employer in the same tax year, as transferred to this employer via your P45 Parts 2 and 3.
Pay: Total for year — Total pay for the tax year
The sum of current and previous employment pay — the headline figure HMRC uses for your annual income tax calculation.
Reconciling your pay? Use the take-home pay calculator to verify PAYE and NI on any salary for 2025/26 or 2026/27, and the tax code checker to decode your final tax code.
Sources
P60 structure per HMRC PAYE forms guidance. Thresholds and rates current for 2025/26 (tax year 6 April 2025 to 5 April 2026); 2026/27 figures included where published.