The P32 report, also known as the Employer Payment Record, provides a monthly summary of the payments you have made to HMRC. This includes deductions such as PAYE, Student Loans, and National Insurance contributions, among others. The report is structured by tax month (1 to 12) within the selected tax year.
In this article, you’ll learn how to access and download the P32 report, understand the data it contains, and troubleshoot discrepancies between the P32 and HMRC’s online dashboard.
Quick Navigation
Accessing the P32 Report
To access the payroll screen, please follow the steps below
Navigate to the dashboard by clicking on the logo. This will take you to the "Manage Clients" list.
Find the client and click the "People" icon
in the corresponding row. This will open a list of employees.On the employee dashboard, click on the "Report" tab. An orange underline will indicate the active tab.
On the Report screen, click on the "P32" section.
The screen will show an option to choose the tax year.
Select the tax year and then click the "Download" button.
You can click the "Close" option to minimise the section.
Understanding the Report Fields
Each P32 report includes a header with the client name and tax year, followed by detailed entries for each tax month. Below is a breakdown of the key fields included in the report:
Column Name | Description |
Month | The tax month number (1–12). |
PAYE | Total income tax deducted from employees. |
Student Loan | Total deductions for student loans (Plans 1, 2, and 4). |
Postgraduate Loan | Amount deducted for postgraduate loans. |
Employee's NI | National Insurance contributions from employees. |
Employer's NI | National Insurance contributions from the employer. |
SMP (Statutory Maternity Pay) | SMP amount paid. |
SMP Recovered | Amount reclaimed from HMRC for SMP. |
SMP Compensation | Compensation claimed on SMP (Small Employers) |
SAP (Statutory Adoption Pay) | SAP amount paid. |
SAP Recovered | Amount reclaimed from HMRC for SAP. |
SAP Compensation | Additional compensation claimed on SAP (Small Business) |
SPP (Statutory Paternity Pay) | SPP amount paid |
SPP Recovered | Amount reclaimed from HMRC for SPP. |
SPP Compensation | Additional compensation claimed on SPP (Small Business) |
SHPP (Shared Paternal Pay) | SHPP amount paid |
SHPP Recovered | Amount reclaimed from HMRC for SHPP. |
SHPP Compensation | Additional compensation claimed on SHPP (Small Business) |
SPBP (Statutory Parental Bereavement Pay) | SPBP amount paid |
SPBP Recovered | Amount reclaimed from HMRC for SPBP. |
SPBP Compensation | Additional compensation claimed on SPBP (Small Business) |
NI'able pay for Period | Total pay subject to National Insurance in the period. |
Apprenticeship Levy Allowance | For employers with an annual pay bill over £3 million. The allowance is £15,000 (0.5%) per annum. It will be £1,250 per month. |
Apprenticeship Levy Due | Amount used from the apprenticeship levy allowance. |
Employment Allowance Used | Amount used from the £10,500 employment allowance available to eligible employers. |
Due To HMRC | Total amount payable to HMRC for the month. |
Troubleshooting P32 Discrepancies
In some cases, the figures in your P32 report may not match those shown on HMRC’s online dashboard. If this occurs, there are several potential causes to investigate:
✅ Checklist to Review:
Have all Full Payment Submissions (FPS) been successfully submitted without error?
Was the CIS300 submitted if applicable?
Have you claimed back all statutory payments shown on the P32?
Are you claiming the employment allowance correctly?
Did you include the Apprenticeship Levy figures in your EPS submission?
Was any payroll rolled back without resubmitting the FPS?
HMRC can take up to 10 working days to allocate late or corrected filings. We recommend waiting for this period before rechecking the totals.
Once you’ve reviewed and confirmed all necessary submissions, and the issue still persists, we advise contacting HMRC directly to query the discrepancy. If needed, our support team can help provide your Real Time Information (RTI) data to assist with your query.
Need Further Assistance?
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