The P32 Report details all payments owing and already paid to HMRC on a per month basis within a financial tax year.
This report can be accessed via the Payroll Settings > Reports > HMRC Reporting.
The report can filtered on a per financial year basis. Please note that if a user attempts to generate this report whilst a pay run is unfinalised, the following warning message will appear: There are unfinalised pay runs that may affect this report
When the report is generated, you will note the appearance of 3 tabs. The first tab displays all the relevant data in summary format:
An explanation of each header is as follows:
The second tab breaks down the NI Deductions into each separate statutory component. Furthermore, the amounts are automatically classified within the Recovered and NIC compensation columns based on whether the business is eligible for small employers relief and has accordingly configured this in their HMRC settings.
You can enter CIS deductions made and suffered in the CIS tab. The Net CIS deductions are also displayed in the CIS tab of this report. You can view them in the tax month and also quarterly and for the financial year.
HMRC payments, Advance Funding and CIS payments can be recorded manually from the P32 report screen on the P32 tab and the CIS tab. To do this, click on the fields and fill in the values.
Both of these settings are switched off by default. If, however, the business is eligible for either go to Payroll Settings > HMRC Settings. From this screen you will see the following settings:
Click on the appropriate "Yes" radio button and then click on "Save".
This report can be exported to PDF and is also available via Report Packs.