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Level 1

FPS / P32 mismatch

A company I file monthly FPSs for has alerted me to the fact that they have received a letter from HMRC requesting payment of unpaid Employer’s NI. They do not have to pay Employer’s NI as they qualify for the Employer’s Allowance, and I think I ticked the box on Quickbooks for this. They paid HMRC according to the P32 reports which do not include Employer’s NI as payable. However, the Employer’s Allowance hasn’t been reflected in the FPSs so HMRC think they have short paid. Any idea what has caused this and how to rectify? Thanks in advance.

John C
QuickBooks Team

FPS / P32 mismatch

Hi crosstimmydave Thanks for reaching out to us here on the Community. In order for HMRC to be notified that you're claiming Employment Allowance you have to submit an EPS, have you at any point submitted an EPS and what payroll system are you using, advanced or standard?

Level 1

FPS / P32 mismatch

Hi John, 

I fear that I may not have submitted an EPS.

Please advise on how to do this. I am using Advanced Payroll. 


Level 1

FPS / P32 mismatch

PS - An EPS will have been submitted for the 2021/22 tax year but not for the current tax year. So, do I need to delete the April, May and June pay runs, file the EPS and then re-run these pay runs? If so, could you please advise on how to do all of this. Thanks again. 

QuickBooks Team

FPS / P32 mismatch

I appreciate your reply as well as the additional information, @crosstimmydave. I’ll chime in on this thread and ensure you’ll be able to claim your employment allowance.


To delete those pay runs, whether you’ll want to finalise it or first unlock it. However, I’d suggest consulting your tax adviser. This way, you’ll be able to verify if we can delete those pay runs and submit an EPS to the HMRC. 


Once verified, here are the steps on how to unlock and delete the pay run. Hence, please know that when you delete the pay run, this can’t be undone and you won't be able to retrieve any related data.


To unlock the pay run, here’s how: 


  1. From the Advanced Payroll, select the Pay Runs tab.
  2. Choose the pay period you wish to unlock.
  3. Click Pay Run Actions, then Unlock.
  4. Enter the reason for unlocking the data in the comments.
  5. Tic Unlock to confirm.

From there, you can now delete the pay run. I’ll show you how: 


  1. Now that the pay run is unlocked, select Delete Pay Run.
  2. Click Delete to confirm.


Here’s an article that can guide you further on this process: Unlock or delete a pay run in QuickBooks Online Advanced Payroll


Once everything is settled, feel free to visit these great resources here that’ll help you finalise a pay run in QBO Payroll: Finalise a pay run.

If you have any further questions or concerns about claiming an employment allowance or any QuickBooks Payroll tasks, please know that you can always tag my name. I'm here to help you in any way I can. Stay safe always. 

Level 1

FPS / P32 mismatch

Hello @Carneil_C

Thank you for your reply

There is no additional accountancy support

To clarify a couple of points:

  • Please confirm that I will be able to submit new FPS’s for April to June after I have deleted the April to June finalised pay runs. Or, if this can’t be guaranteed, why not? The guidance talks of unlocking a pay run to edit it. When is editing appropriate as opposed to deleting and re-running the pay runs?
  • To tell HMRC that the company wishes to claim Employers Allowance, I need to file one EPS per tax year. Correct? What do I need to do before filing the EPS, i.e. is there a box I need to tick to claim the Employers Allowance and where is this located?

Thanks again.

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