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P60
In the UK and Ireland, a P60 (''End of Year Certificate'') is a statement issued to taxpayers at the end of a tax year. It is important a taxpayer does not destroy the P60 forms issued to them, as they form a vital part of the proof that tax has been paid.
== Ireland ==
In Ireland, it details a taxpayer's taxable income and deductions made by PAYE, PRSI (Pay Related Social Insurance), health levy, and Universal Social Charge (which replaced the income levy that had started in 2009) for that year. If the taxpayer's liability to tax for any year needs to be reviewed, they will need to send one part of the Form P60 to their Revenue Office. If they need to claim a Social Welfare benefit, they should send the second part to the Department of Social Protection as evidence that they have paid PRSI contributions.
For employers, the P60 documents for their employees accompanies other documents sent in an end-of-year package which includes the P35 document. The employers then pass on the P60 to their employees.
Proprietary company directors must also fill in a "Form 11" or a "Form 12 Directors" at end of year.〔http://www.revenue.ie/forms/form12.pdf〕
抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』
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