The HMRC have issued the RD1 Specification for employer substitute form P60 and e P60 for the tax year 2026 to 2027.
In addition to changing the tax year, the reference to tax credits has been removed and reference to Pension Credit has been added.
April 2026 sees the introduction of Statutory Parental Bereavement Pay Northern Ireland (SPBPNI). Although this is reported as a separate item on the Full Payment Submission (FPS) via Real Time Information (RTI) along with a Belfast Northern Ireland work based postcode and indication of whether the payment is for miscarriage, there is no separate item proposed on the form P60 and eP60 (the electronic version).
HMRC state that – There is no requirement to separately present amounts paid for Statutory Parental Bereavement Pay – Northern Ireland. The existing box is to be used for all Statutory Parental Bereavement Pay amounts paid.
For the full RD1 specification see:
The P60 or alternate eP60 is given to employees and pensioner who remained an employee or pensioner on the 5th April annually.
The RD1 also provides information on an alternate pensioner P60 which has no requirement to report National Insurance or Statutory Payments.
PAYadvice.UK 17/12/2025