This is a screen shot of a report produced by Independence™ (click on it to enlarge). 

It can be run at any time to show where you stand and how much extra tax and NIC you owe. It is also be used at the end of the year to make the payments.

The Steps are as specified in Statutory Instrument 2000 No 727: The Social Security Contributions (Intermediaries) Regulations 2000. In accordance with the regulations, calculations are done for each person separately and sales and purchases are included on a cash paid and received basis.

The report has a section for each person and shows the full calculation in accordance with the regulations. To complete the picture, the additional Employee's NICs and Income Tax are also calculated and details of the 'Deemed Salary' payment shown. This can then be added to your payroll records when you are sure that it is correct.