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Run and use the P32 Report in QuickBooks Advanced Payroll

by Intuit•2• Updated 1 week ago

The P32 Report in QuickBooks Online Advanced Payroll shows all payments owed to HMRC and tax already paid for each month within a financial year.

This article is for customers who use QuickBooks Online Advanced Payroll.

Before you begin

Ensure all pay runs are finalised. If any pay runs are unfinalised, you’ll see a warning: "There are unfinalised pay runs that may affect this report."
The report can be filtered by financial year if needed.

How to access the P32 Report

Go to Payroll Settings.
Select Reports, then HMRC Reporting.

Understanding the report

The P32 Report has three tabs. Here’s a breakdown of the main tab:

Main tab

Tax Month: Runs from the 6th of one month to the 5th of the next. For example, April covers pay runs from 6 April to 5 May.
PAYE: Employee PAYE deductions, excluding student loans, for the tax month.
Student Loans: Amounts deducted from employee pays for the tax month.
Net CIS Deductions: Construction Industry Scheme deductions by contractors to be paid to HMRC.
Total PAYE: Sum of PAYE and Student Loans for the tax month.
Employer NI: Employer National Insurance contributions for the tax month.
Employee NI: Employee National Insurance contributions for the tax month.
NI Deductions: Statutory payments for maternity, paternity, adoption, and shared parental pay. The NI Deductions Summary tab shows a detailed breakdown.
Employment Allowance: Deducted from Employer NI, up to £3,000 per tax year.
Total NI: Employee NI + (Employer NI − NI Deductions − Employment Allowance).
Apprenticeship Levy: Amount paid for the levy.
Advance Funding: Enter manually if applicable.
HMRC Payments: Enter amounts paid to HMRC to track payments.
Total Due: Total PAYE + Total NI.
Total Paid: Record payments made to HMRC manually each time.
Balance: Total Due − Total Paid (cumulative for the year).

NI Deductions Summary tab

The second tab, NI Deductions Summary, breaks down statutory payments into separate components and classifies them based on Small Employers’ Relief eligibility.

CIS tab

The CIS tab allows you to enter CIS deductions made or suffered. Net CIS deductions are displayed for each tax month, quarterly, and annually.

Recording payments

You can record HMRC payments, Advance Funding, and CIS payments directly from the P32 or CIS tab.
Select the relevant field and enter the value manually.

Setting up Employment Allowance and Small Employers’ Relief

Both settings are off by default. To enable them:

Go to Payroll Settings, then HMRC Settings.
Select Yes for eligibility.
Save your changes.

Exporting the report

You can export the P32 Report as a PDF.
It is also available through Report Packs.

QuickBooks Online Payroll Advanced