"Recording the payment of PAYE and NIC to HMRC",

Thanks for posting in the Community, Deborah. Let me share the steps to record payment of PAYE and NIC to HMRC in QuickBooks Online (QBO). 

Depending on which version of Payroll you are running, assuming you are running your Payroll through QuickBooks, you would make an expense payment to the corresponding liability account.

Here's how: 

1. Select + New.
2. Select Expense.
3. In the Payee field, select the supplier. (If the transaction covers multiple petty cash expenses, leave this field empty.)
4. In the Payment account field, select the account you used to pay for the expense.
5. In the Payment date field, enter the date for the expense.
6. In the Payment method field, select how you paid for the expense.
7. Optionally, enter a reference number for detailed tracking.

We can continue step 8 and so on of the article. 

This will reduce the account's liability to zero, indicating no outstanding liability, and reset the balance for the next period.

Additionally, I've added this article for your reference to learn how to run basic reports in QBO:  Run reports in QuickBooks Online.

Please don't hesitate to reply to the thread should you need additional assistance managing your payroll. I'd be more than happy to assist. Stay safe.