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crosstimmydave
July 7, 2022
Question

FPS / P32 mismatch

  • July 7, 2022
  • 1 reply
  • 0 views

A company I file monthly FPSs for has alerted me to the fact that they have received a letter from HMRC requesting payment of unpaid Employer’s NI. They do not have to pay Employer’s NI as they qualify for the Employer’s Allowance, and I think I ticked the box on Quickbooks for this. They paid HMRC according to the P32 reports which do not include Employer’s NI as payable. However, the Employer’s Allowance hasn’t been reflected in the FPSs so HMRC think they have short paid. Any idea what has caused this and how to rectify? Thanks in advance.

1 reply

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payment after leaving
July 7, 2022

Hi crosstimmydave Thanks for reaching out to us here on the Community. In order for HMRC to be notified that you're claiming Employment Allowance you have to submit an EPS, have you at any point submitted an EPS and what payroll system are you using, advanced or standard?

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crosstimmydaveAuthor
July 10, 2022

Hi John, 

I fear that I may not have submitted an EPS.

Please advise on how to do this. I am using Advanced Payroll. 

Thanks.

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crosstimmydaveAuthor
July 10, 2022

PS - An EPS will have been submitted for the 2021/22 tax year but not for the current tax year. So, do I need to delete the April, May and June pay runs, file the EPS and then re-run these pay runs? If so, could you please advise on how to do all of this. Thanks again. 

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