If you have made a correction to a completed payroll, your P32 will show values in another column of figures. The column is called Corrections from earlier reporting periods. Changes made to a completed pay period could mean a difference in HMRC liabilities. This can include: - Employee and employer NIC
- PAYE
- Statutory payments
- Student loans
- Attachments of Earnings Orders
The figures show the difference between the edited values and the original values. The report doesn't show in which period the figures come from. If you've edited more than one pay period, the figures reflect the total value of the changes. |