The P32 is a monthly or quarterly summary showing the PAYE, National Insurance and other deductions an employer owes to HMRC.
What is a P32?
A P32 is an employer’s record of the total amounts due to HMRC for a specific period. It includes PAYE income tax, employer and employee National Insurance contributions, student loan deductions and any other statutory payments owed or reclaimed.
Although Real Time Information (RTI) now sends payroll data to HMRC through the Full Payment Submission (FPS) and Employer Payment Summary (EPS), employers still use the P32 internally to reconcile what they owe before making their monthly or quarterly PAYE payment.
The P32 helps ensure that the amounts paid to HMRC match the totals reported through RTI. It also provides a clear audit trail for payroll and finance teams.
Things to know
- A P32 is used to summarise and reconcile payroll liabilities due to HMRC, including tax and other payroll-related amounts
- It provides a running record across the tax year, showing what has been reported and what has been paid
- P32 is used for reconciliation, helping ensure payroll submissions and payments match
- It is typically generated automatically by payroll software, rather than maintained manually
- It complements RTI submissions such as FPS and EPS, rather than replacing them
FAQs
How is a P32 different from a P30?
A P32 provides a running summary across the tax year, while a P30 is typically used to track liabilities and payments for a specific period.
Does a P32 need to be submitted to HMRC?
No. It is an internal record used by employers to reconcile payroll figures and payments.
What information is included in a P32?
It typically includes totals for tax, employee and employer contributions, and any payments already made to HMRC.
Who uses the P32?
Payroll teams use it to check that payroll submissions and payments are accurate and aligned.
