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PAYE & NIC owed to HMRC
What this ledger is and how it is fed
What the company owes HMRC for salaries (PAYE, National Insurance and student loan) until the payment goes out.
Bank lines classified as "PAYE & NIC payments" post here automatically.
A positive amount moves this balance towards Owed to HMRC; a negative one towards Overpaid to HMRC.
Running balance is this ledger's total after each entry, in date order, and a mistake is corrected with a reversal, never by editing or deleting an entry.
£94.62
Owed to HMRC
What makes up this balance
- PAYE & NIC payments · 2 entries
- −£567.72
- Salary · 7 entries
- £662.34
Corrections are already taken off the cause they corrected.
| Date | What it was | Where it came from | Amount | Running balance | Actions |
|---|---|---|---|---|---|
| Date 30 October 2026 | Salary paid 30 October 2026 | Where it came from From a salary record | towards: Owed to HMRC £94.62 | Running balance £94.62 | |
| Date 22 October 2026 | HMRC PAYE and NIC | Where it came from From your bank · PAYE & NIC payments | towards: Overpaid to HMRC −£283.86 | Running balance £0.00 | |
| Date 30 September 2026 | Salary paid 30 September 2026 | Where it came from From a salary record | towards: Owed to HMRC £94.62 | Running balance £283.86 | |
| Date 28 August 2026 | The entry you followed Salary paid 28 August 2026 | Where it came from From a salary record | towards: Owed to HMRC £94.62 | Running balance £189.24 | |
| Date 31 July 2026 | Salary paid 31 July 2026 | Where it came from From a salary record | towards: Owed to HMRC £94.62 | Running balance £94.62 | |
| Date 22 July 2026 | HMRC PAYE and NIC | Where it came from From your bank · PAYE & NIC payments | towards: Overpaid to HMRC −£283.86 | Running balance £0.00 | |
| Date 30 June 2026 | Salary paid 30 June 2026 | Where it came from From a salary record | towards: Owed to HMRC £94.62 | Running balance £283.86 | |
| Date 29 May 2026 | Salary paid 29 May 2026 | Where it came from From a salary record | towards: Owed to HMRC £94.62 | Running balance £189.24 | |
| Date 30 April 2026 | Salary paid 30 April 2026 | Where it came from From a salary record | towards: Owed to HMRC £94.62 | Running balance £94.62 |