Paying HMRC

This report will give a summary of the monthly returns due to HMRC. Gross Tax, NIC as well as any statutory payments that have been recovered will show on this report.

To access this report go to HMRC menu

1)    Select Month If preparing the Monthly P32 for month ended 05th May 2011 then select the month 1

2)    Enter details where required:

•  Received from HMRC to refund Tax;
  You would have asked for an advance if you had to make tax refunds to employees but didn’t have enough deductions in hand from which to pay them. You need to pay back these amounts because you received credit for paying your employees the tax refund.
• Enter deductions from Sub Contractors 
  Companies who suffer CIS deductions from their income as a subcontractor can set these off against their monthly or quarterly payments to HM Revenue & Customs. Companies can reduce their tax/National Insurance contributions or CIS payments by the amount of CIS deductions they have suffered.
• Funding received from Revenue to pay SSP/SMP/OSPP/ASPP/SAP            
  If you received an advance from HMRC in order to pay any statutory payments, and are now due for repayment, enter the amount you are repaying in the box provided.

3)    Enter Date amount being Paid to HMRC

4)    Enter Payment Date, type date in the box provided or press the “Choose” button to select a date from the calendar.

5)    Click Save Changes.

You cannot access subsequent month HMRC P32's until all previous months have been flagged as paid.