P32, P45, P46 and P60: UK payroll forms explained
A plain-English guide to the main UK payroll forms: what the P32, P45, P46 and P60 are, what each one is for, and when you need them.
UK payroll comes with a set of forms that sound similar but do very different jobs. This guide explains the four you are most likely to meet, the P32, P45, P46 and P60, in plain English.
The P32: your Employer Payment Record
The P32 is the Employer Payment Record. Each tax month (or quarter, for smaller employers) it summarises what you owe HMRC from your payroll: the PAYE income tax and the National Insurance contributions you have deducted from employees, plus employer’s National Insurance, less anything you are reclaiming.
In practice, the P32 tells you the single most important number of the month: how much to pay HMRC, and by when. PAYE and National Insurance are usually due by the 22nd of the following tax month if you pay electronically. Getting the P32 figure right, and paying it on time, keeps you clear of interest and penalties.
The P45: when an employee leaves
A P45 is the form you give an employee when they leave your employment. It records their total pay and tax for the tax year up to their leaving date, along with their tax code. The employee passes it to their next employer, who uses it to put them on the correct tax code straight away, so they are not overtaxed or undertaxed when they start.
As an employer you must produce a P45 promptly when someone leaves, and report the leaver to HMRC through your payroll.
The P46: replaced by the starter checklist
The P46 was the form used when a new employee started without a P45, for example their first job or a second job. It has since been replaced by the HMRC starter checklist, which gathers the same details, the employee’s circumstances and student loan position, so you can work out the right tax code for a new starter.
If you still hear people talk about “filling in a P46”, they almost always mean completing the starter checklist for a new employee.
The P60: the end-of-year summary
A P60 is an end-of-tax-year certificate. It summarises an employee’s total pay and deductions for the whole tax year: gross pay, income tax, National Insurance and any other deductions.
You must give a P60 to every employee who is still working for you on 5 April, and you must do so by 31 May. Employees use their P60 to prove their income and tax, for example when applying for a mortgage, claiming a tax refund or completing a tax return.
Quick reference
| Form | What it is | When it is used |
|---|---|---|
| P32 | Employer Payment Record | Each month/quarter, to know what to pay HMRC |
| P45 | Leaver’s pay and tax certificate | When an employee leaves |
| P46 (now the starter checklist) | New starter details | When a new employee has no P45 |
| P60 | End-of-year pay and tax summary | Given to employees by 31 May |
We produce all of these for you
When we run your payroll, these forms are simply part of the service. We give you your P32 figure each period so you always know what to pay HMRC, produce P45s the moment someone leaves, put new starters on the right code, and issue P60s at year end. Learn more about our outsourced payroll and RTI submissions, or get a quote.