A P30 is a remittance or payment notice that summarises the total PAYE and National Insurance an employer owes to HMRC for a tax period (after any adjustments) and supports making the payment.
What is a P30?
A P30 is used to summarise what an employer needs to pay to HMRC for a period, based on payroll results. It’s often described as a remittance advice or payment notice and may be produced by payroll software or referenced in HMRC processes.
Although Real Time Information (RTI) changed how employers report payroll details (through FPS and EPS), employers still need to reconcile what they owe and make payments to HMRC. In some organisations, the P30 is part of that payment and reconciliation workflow, especially in legacy processes.
To avoid discrepancies, employers should ensure their payment totals align with the figures reported through RTI and their internal payroll records (for example, a P32).
Things to know
- A P30 summarises the amounts owed to HMRC, including tax and other payroll liabilities
- It is used to record what has been reported and what needs to be paid, rather than calculating payroll
- P30 information is typically updated each pay period and reviewed against payments made
- It helps employers track outstanding balances or overpayments throughout the tax year
- P30 processes are now usually handled within payroll software rather than on paper forms
FAQs
What is a P30 used for?
It is used to record payroll liabilities owed to HMRC and track what has been paid or is still outstanding.
Is a P30 still a physical form?
Not usually. Most payroll systems now generate and manage P30 information digitally.
How is a P30 different from FPS or EPS?
FPS and EPS are submissions sent to HMRC, while a P30 is used internally to track the amounts owed and paid.
Who uses the P30?
Payroll teams and employers use it to monitor liabilities and ensure payments to HMRC are accurate.
Does a P30 need to be submitted to HMRC?
No. It is typically used as an internal record, rather than a formal submission.
