The P32 employer payment record shows a breakdown of your total liability due to HMRC for the period.

It uses the figures form your Full Payment Submission (FPS) and your Employer Payment Summary (EPS). Therefore, run the P32 only after submitting both of these.

We recommend that you print or save the P32 at the end of each tax reporting period.

Your tax reporting period ends when every pay run in your reporting frequency is complete. This includes every pay cycle and generates every month or every quarter. For more information on this, read Set up your payroll for reporting to HMRC.

Submit every outstanding FPS and EPS before the P32 option becomes available.

Run, print or save the P32

Once you’ve processed the pay run for the final period within your reporting period, you can generate the P32.

For more information on how to to this, read Exporting your P32.

Understanding the report

For a full explanation as to what each field is reporting on, read A breakdown of the P32 report.

Editing a completed a pay run

To understand what the impact is of editing a pay run has on the P32, read Corrections and the P32 Employer Payment Record.