Enter statutory funding details You can ▼ enter details of funding received from HMRC in your company settings. - Click Company, then Settings.
- Click the Statutory Funding tab.
- Enter the amount of funding received from HMRC in the relevant period.
- Click OK.
If you receive statutory funding for more than one month, enter the value of statutory funding relevant to each month. Typically this doesn't exceed the value of statutory payments you pay to your employees each month.
Statutory funding and the P32 The statutory payments paid to your employees still appear on the P32, in the bottom section as normal, and reduce your liability to HMRC. Add this statutory funding figure back onto the Total Amount Due figure, to repay this to HMRC. ▼ Click here to view an example. In this example, you: - Have £250 in PAYE deductions (tax, student loan and NICs) to pay to HMRC
- Reclaimed £900 in statutory payments
- Receive £700 advance funding from HMRC
- Need to pay £50 to HMRC (£250 - £900 + £700)
Submit the Employer Payment Summary (EPS) When you receive statutory funding, submit an EPS to HMRC as normal. You don't need to amend the EPS figures to account for any statutory funding. Report the original figures for any statutory payments you paid to your employees. Include how much you can recover as normal from the statutory payments.
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