What is a P45/P60/CIS Statement of Payment?
A P45 is a certificate of your income indicating how much you earned and how much tax you paid on those earnings. It is a blue, three-page form, which your employer will issue to you at the end of each employment. The top page (Part 1A) is to be kept by you for when you want to claim your tax back. Pages two and three are to be handed to the next employer. You will need to submit parts 1A, 2 and 3 of the P45 from your last employer in the UK. A P60 is a certificate of income issued to you at the end of the financial year indicating how much you have earned and how much tax you paid on those earnings. A CIS Statement of Payment. CIS stands for Construction Industry Scheme. Those working in the construction industry are issued with a CIS Statement of Payment at the end of each month and contract. This is a certificate of pay showing your income and tax paid on those earnings.