Since 2010/11, form P60 can be provided on paper or electronically.
But you should confirm with all of your employees that they are happy to receive their P60 electronically before proceeding to email them. Your staff will need to ensure that they have access to secure facilities to view and print a copy.
If your employees prefer not to receive their P60 electronically, then you will have to provide them with a hard copy as normal.
If you would like to discuss this or any other matter in more detail, please feel free to contact us and we can put you in touch with your local TaxAssist Accountant.