A P60 summarises an employee’s total pay and deductions for the tax year. 
You need to give your nanny, (if he or she was working for you on the last day of the tax year – 5 April), a P60. You need to do this by the deadline of the 31 May.
A P60 provides employees with a record of the money they’ve earned over the last tax year as well as what they’ve paid in tax and National Insurance contributions. It will also show the tax code that was used during the tax year.
Employees should keep their P60 safe in case they are asked to prove their earnings or are asked a question about tax in the future. They may need it to prove earnings when applying for a mortgage, for example.
If a nanny loses a P60 you don’t have to issue another one. A statement of earnings should be sufficient.
If a nanny is no longer working for you and left before the end of the tax year then they won’t need a P60 as they’ll have had a p45.
