You are only obliged to provide your employee with a P60 if you were obliged to operate a P11 and register as an employer. Based on what you have said, it sounds as if this does not apply to you and therefore, you are not obliged to supply them with a P60.
However, they have obviously asked you for the form for a reason (perhaps they are completing their Tax Credits forms), so out of goodwill, you could complete one for them voluntarily from your records. But needless to say, a corresponding P14 does not need to be sent to HMRC.
If you would like to discuss this further, please do not hesitate to contact us and we can put you in touch with your local TaxAssist Accountant.