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Posted Sun, 14 Nov 2021 13:33:30 GMT by Raymond Sparshott
I am retired and live in Spain and submit a tax return to the Spanish authorities each year. I recently received challenges from them regarding my income and that prompted me to contact my employer regarding the issue of P60's (in order to satisfy the Spanish authorities). I have two separate income streams from my employer (Civil Service). One is taxable but the other is excluded from UK tax. My employer (via MyCSP) has stated that they will only provide a P60 for my taxed income. They say that they will not provide a P60 for the non taxable income. That leaves me in a dilemma when dealing with the Spanish. It was my understanding that an employer was legally bound to supply a P60 on an annual basis for any income provided regardless of whether that income was taxable or not. Am I correct and should a P60 be provided for my non-taxable income as well as my taxable income?
Posted Tue, 16 Nov 2021 11:17:57 GMT by HMRC Admin 17

You may wish to contact us direct regaring this.

If the tax exempt income is due to an NT code, then HMRC can provide a letter with pay and tax details if your employer is not providing a P60 for this.

You can contact us here :

Self Assessment: general enquiries    .

Thank you.
Posted Tue, 16 Nov 2021 14:35:50 GMT by Raymond Sparshott
Thank you for the prompt response. No, the tax code is not NT it's BR/0. To be clear, MyCSP have now provided me with a P60 (after my request) for the none taxable income but the two (important) fields on the P60 (Pay/Pension and Income tax details) and (Paid By Pension fund) both show £0.00 which is incorrect. I receive income but it is not taxable.
Posted Wed, 17 Nov 2021 15:08:56 GMT by HMRC Admin 17

If the P60 shows 0, it's likely thats the figure they are reporting to them therefore our records would also show zero.

You may need to ask if they can provide a statement showing the amount being paid.

Thank you.
Posted Wed, 17 Nov 2021 16:48:53 GMT by Raymond Sparshott
But my question really is: should my employer provide me with a completed P60 even if the tax shown on that P60 is zero?
Posted Mon, 22 Nov 2021 12:13:50 GMT by HMRC Admin 19

If it is taxable income, a P60 should be provided even if the tax paid is zero.

However, if the income is exempt from tax, this will show as zero income and zero tax on the P60.

Thank you.

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