# Error in Total Amount Due to HMRC under RTI. Why?

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, 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 in our
application.



Road Map - To find the Total Amount Due to HMRC
Finance -> Pay HMRC (Tax & NI) -> The Employer Payment Record - EPR
( 'Finance' is the button positioned in the tasking zone menu at the top. It is
the fourth button from the right)