Understand the L17 statement of earnings form, who completes it and when it can be used, and see an example form.
Table of contents
1. What is an L17 Statement of Earnings?
The L17 statement of earnings is an official HMRC form that summarises an individual’s earnings (including any overtime, bonus or commission) and tax deductions for the last 3 months. The tax deductions include income tax and National Insurance.
2. Who Can Complete the Statement of Earnings
Employers are responsible for completing the L17 form because they have the information on how much an individual was paid and the deductions made. Employers are legally obliged to complete this form upon request. The information on this form is similar to those found on a P60 or P45 but because it covers the last 3 months, can be used as evidence of a person’s income if it is part way through the tax year, for example, so these forms are not yet available.
3. Example Statement of Earnings
Below is an example of the L17 form. You can find the statement of earnings form on the HMRC website.