Substitute P60 form approval process changes

HMRC has announced the following easement for those still awaiting approval for substitute P60 forms from HMRC:

“A decision has been made by HM Revenue & Customs (HMRC) to introduce an easement of the normal approvals process for substitute P60 forms.

This change is due to the impact that both EU-Exit and the current Covid-19 pandemic has had on the department’s ability to operate the normal P60 approvals process.

From now on, any substitute P60 that you produce will no longer need to be submitted to HMRC for formal approval. However, you will still need to meet the specifications detailed in the relevant RD1 P60 guidance published on GOV.UK. Please note that the sections in the guidance on approaching HMRC for formal approval no longer apply and are superseded by this instruction. The specifications can be found at this link:

The 2021 to 2022 specifications will be available shortly.

It is intended that the easement of this process will continue indefinitely. However you are advised to check the guidance on GOV.UK for any changes to this and for the latest specifications (the P60 specifications are updated each year).

If you produce other substitute forms such as the P11D, you will still need to seek approval from HMRC in the usual manner; as this easement of process only currently applies to P60 forms.

Finally, please accept [the HMRC] sincerest apologies for any frustration and uncertainty caused by this change of process, and for any delays you may have experienced in our responses to your submissions and queries.”

P60 2021/2022

HMRC are shortly to publish the RD1 for the 2021/2022 providing the detail on the requirements for substitute form P60.

In the meantime the official P60 formats are available to aid preparation for the new tax year:

PAYadvice.UK 25/3/2021

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