PAYE forms

You need to complete a number of forms to keep your PAYE records up-to-date and accurate.

Use form P11 to show how much has been deducted from each employee's earnings in tax and NICs for that particular period of pay. You can work out the correct amounts using the individual employee's tax code and the tables supplied by Her Majesty's Revenue & Customs (HMRC).

Form P32 is used to keep a record of the overall amount of tax and NICs that you pay the Revenue for each pay period.

There are other forms you need to complete and submit at the end of the tax year and submit to HMRC. These include form P35, containing details of every employee's pay and tax; separate P14 forms for each individual employee, showing an end-of-year summary of their payments and tax deductions; a P11D form, showing the expenses or benefits that employees have received; and a P11D(b) form, setting out the Class 1A NICs owing on the benefits. You can download and file some of these forms online.