| | Create a manual HMRC journal |
| Resolution | Using the default ledger accounts, this is how we reccomend you record your payroll HMRC journal. | Ledger account code | Ledger account | Description | Debit | Credit | | Bank Account | | Total owed to HMRC and should agree to the value on your P32. If you’re due a refund from HMRC, this posts as a debit. | | Credit | | 2210 | PAYE to pay to HMRC | Total Income tax. | Debit | | | 2220 | NIC to pay to HMRC | If you’re entitled to employment allowance or have statutory payments to recover, this offsets against the value and reduces your liability to HMRC. | Debit | | | 7020 | Employers NI | The amount of employment allowance you can reclaim, if applicable.
If you’re entitled to claim employment allowance, this offsets against your employer’s NI contribution account as a credit. | | Credit | | 7070 | Statutory Maternity Pay | The total SMP reclaimed. | | Credit | | 7080 | Statutory Paternity Pay | The total SPP reclaimed. | | Credit | | 7090 | Statutory Adoption Pay | The total SAP reclaimed. | | Credit | |
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