What is a P32?
A P32 is an HMRC form used until 2013, when RTI submissions were introduced, to summarise income tax, student loans and national insurance owed by an employer to HMRC by each PAYE month along with details of things like statutory maternity pay and statutory sick pay. The information on this form is then transferred once a year to complete P60s.
Since the digitisation of the payroll system in 2013, the information found on a P32 is now captured on FPS and EPS submissions. Instead employers can print off a report now called a P32 substitute, which contains the relevant
P32 Substitute Look Like?
P32 substitute forms can vary in appearance because they are produced automatically by payroll software. Here is an example P32 substitute form:
