The P32 is the Employer Payment Record. It’s a summary of the amounts you have paid to HMRC each month. This includes all PAYE, student loan deductions and National Insurance contributions. Since RTI was introduced, the information in the P32 is sent through as part of your FPS and EPS.
The comprehensive A-Z guide for payroll professionals
Learn about the key terms and concepts that will help you to manage the complexities of payroll systems effectively, and to confidently meet compliance requirements.