|HMRC announced recently that the payment due to HMRC is no longer based on the traditional P32 - Employer Payment Record calculated amount.
P32 - Employer Payment Record figures have been effectively abolished by HMRC.
The Employer Payment Record - EPR (P32 replacement), is based on a date range concept. Any payment made between the 6th of one month and the 5th of the following month reported under FPS will be the amount due to HMRC monthly or quarterly.
Those Employers paying their employees solely on a monthly frequency will not be affected. However, those who have weekly paid employees might find that the payment due to HMRC has a discrepancy, depending on when the weeks end.
The 12 monthly, or 4 quarterly, payments for the year added together will come out to the same as the annual P32 figures, regardless of which pay frequency you are using.
You can find the Amount Due to HMRC under Employer Payment Record - EPR (P32 replacement) in our application.