P32 - Employer Payment Record
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P32 (PDF, 56KB)
- Description
If you're an employer, use form P32 to record all your payments to HM Revenue & Customs (HMRC) for the tax year. You'll need this information when you complete form P35, your Employer Annual Return.
Help and guidance relating to this form
Employer reporting PAYE in real time
PAYE record keeping
Employer guidance on PAYE records you must keep and what to do if you have problems with your payroll recordsOperating PAYE in real time (RTI)
Guidance for employers to help you deal with PAYE, National Insurance, expenses and benefits in real timeEmployers filing online but not yet reporting PAYE in real time
PAYE record keeping
Overview of which details you must record, paper and electronic options, how long you need to keep your recordsEmployers exempt from online filing
E13 - Day-to-day Payroll (PDF, 1.2MB)
Use this guide for information on day to day payroll operationsP49 - New employer - Paying someone for the first time (PDF, 1.3MB)
This guide gives new employers PAYE tax and NIC information- If you're an employer, use form P32 to record all your payments to HMRC for the tax year
Help with PDF files
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To view these documents you need to use a PDF viewer such as Adobe Reader.
Forms in alternative formats
If you would like an HMRC form in large print, Braille or another alternative format, please contact the relevant HMRC helpline - see the link below.
