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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.
| Debit Owed to HMRC | ||
|---|---|---|
| 30 April 2026 | Salary paid 30 April 2026 | £94.62 |
| 29 May 2026 | Salary paid 29 May 2026 | £94.62 |
| 30 June 2026 | Salary paid 30 June 2026 | £94.62 |
| 31 July 2026 | Salary paid 31 July 2026 | £94.62 |
| 28 August 2026 | Salary paid 28 August 2026 | £94.62 |
| 30 September 2026 | Salary paid 30 September 2026 | £94.62 |
| 30 October 2026 | Salary paid 30 October 2026 | £94.62 |
| Total | £662.34 | |
| Credit Overpaid to HMRC | ||
|---|---|---|
| 22 July 2026 | HMRC PAYE and NIC | £283.86 |
| 22 October 2026 | HMRC PAYE and NIC | £283.86 |
| 30 October 2026 | Balance carried down | £94.62 |
| Total | £662.34 | |
Balance brought down 31 October 2026 Owed to HMRC
£94.62