When a negative amount appears on the P32, the Payments of Tax/NICs table in HMRC Payments doesn't include this value. The table shows payments you've made to HMRC and it only accepts values equal to or greater than zero.

The type of submission you send to HMRC depends on which month the negative value calculates for:

• Month from one to 11, leave the value in the Payments of Tax/NICs table as zero. Submit an EPS so HMRC knows you're not paying them. Next month, reduce the value you're paying HMRC manually by the negative value from the previous period
• Month 12 - Leave the value in the Payments of Tax/NICs table as zero, and submit an Employer Payment Summary (EPS) to record that HMRC owes you money

Why doesn't the P32 reconcile to the Payment Summary (Part 3)?

Don't use the Payment Summary Part 3 to reconcile the values on the P32. This report contains P45 information and manually entered year to date values, which aren't included in the P32.