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HMRC internal manual

Statutory Payments Manual

Record Keeping - SMP/SAP/SPP/ShPP: payslip booklet and form P32

Payslip Booklet (P30BC) and Form P32

The Payslip Booklet (P30BC) is issued to employers by HMRC. This booklet contains forms P30B with instructions on how to complete them.

Form P32

Accounts Office provide form P32 this form is used by the employer to record all their payments to HMRC for the tax year. The employer needs this information when completing form P35.