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.
By Jo Nockels
Disclaimer: The information provided is based on current guidance (at date of publication) from HMRC and may be subject to change. Any advice shared here is intended to inform rather than advise. Taxpayer's circumstances do vary and if you feel that the information provided is beneficial it is important that you contact us before implementation. If you take, or do not take action as a result of reading this information, before receiving our written endorsement, we will accept no responsibility for any financial loss incurred.