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What is a P32 From HMRC?

What is a P32?

A P32 was an HMRC form used until 2013, to summarise income tax, student loans and national insurance owed by an employer to HMRC by each PAYE month along with details of statutory payments like maternity pay and 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 and RTI submissions were introduced, the information found on a P32 report is now captured on FPS and EPS submissions.

Employers can print off a report now called a P32 substitute, which contains the relevant information.

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:

Example P32 Report