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The P32 report is a record of all payments due to HMRC processed in respect of all employees on the payroll for each payment period in the tax year.
Running the P32 report
The P32 report can be produced during the approval and advance process. Select the PDF download option from the list of tasks from the Summary and Advance screen during the Approval process.
Alternatively, you can run the P32 via the Reports menu.
The report opens in a PDF viewer, showing some of the following:
Tax period and tax period dates
Your net Income Tax (this is the sum of Income tax (PAYE) and student loan deductions made from your employees).
Your gross and net NICs (the sum of your NICs from employee and employer contributions).
Total deductions from NICs, which include any recoveries for SMP or SPP paid to employees. Also, if you are entitled to Small Employers' Relief, the additional 3% NIC compensation.
Employment Allowance, if you are entitled to claim this.
Amount Due to HMRC for the relevant tax month.
Understanding the P32 report
The report details the payments due to HMRC on a monthly basis. Monthly payrolls will therefore have 1 period per month, whereas weekly payrolls will have multiple periods for each month. The number of weekly periods included for the month may fluctuate; sometimes it may be 4 weeks and sometimes 5 weeks. The number of periods included depends on how many payrolls were processed and paid between the 6th of the current month and the 5th of the next.
Looking at the P32 Report, the first row shows the Opening Balances which relate to Year to Date figures entered, where applicable, for previous periods which were run outside of PaySuite. Please ensure this information is correct. If you need make any changes, please review the Year To Date information in the Employee Profile.
The column showing Amount Paid will reflect the amounts entered in the P32 Values screen accessed from Employer Settings within the Company Cog. This is a manual entry and must be updated each time an amount is paid to HMRC.
Payment is due by the 22nd of the month following the end of the tax month or quarter to which it relates and you should make sure you initiate your electronic payment early enough for cleared funds to reach HMRC by the due date.
Where the 22nd falls on a weekend or bank holiday, ensure your payment arrives no later than the last bank working day before the 22nd.