HMRC have issued the RD1 Specification for employers substitute forms P60 for the new 2025/2026 tax year.
The RD1 guide gives information on how to design substitute forms P60, ‘End of Year Certificate’ which employers may use at the end of the tax year.
It also includes information on how to adapt the substitute form P60 for a pension fund scheme and what to do if you intend to issue the substitute form P60 to employees electronically.
This new revised edition applies to the tax year 2025 to 2026. It oulines the following changes:
- Changing the ‘Tax year to 5 April 2024’ to be ‘Tax year to 5 April 2025’
- Additional field to report Statutory Neonatal Care Pay (SNCP)
Otherwise the form design has not changed.
This RD1 specification provides guidance on designs for those issued on paper, for printed copy of an eP60, a pensioner equivalent P60 and also for the printed copy of a pension eP60.
The RD1 Specification for employers substitute forms P60 for the 2025/2026 tax year can be downloaded here or obtained via gov.uk:
And the RD1 for the current 2024/2025 tax year can be downloaded here (or from gov.uk):
These specification and form drafts can be found on gov.uk using the following links:
PAYadvice.UK 9/12/2024