Recovering Statutory Payments

Statutory Payments are funded through the tax, National Insurance contributions and Student Loan deductions you are due to send to HMRC. If the amount you have deducted is less than the Statutory Payment you have paid, or will be paying shortly, you can apply to the Accounts Office for funding.

How much can you get back?

The Statutory Payment Calculators will help you work out how much you are entitled to recover.

Funding for Statutory Payments

Claims for Previous Tax Years

If you need to recover SSP/SMP/SPP/SAP for payments made in a previous tax year, you cannot claim this from your Accounts Office. You should complete form SP32 (PDF 64K) and send it to:

HM Revenue & Customs
National Insurance Contributions Office
Employers Teams 1 & 2
Refunds Group Contributor Group
Room BP1001
Benton Park View
Newcastle upon Tyne
NE98 1ZZ.

Claims spanning two tax years

The Accounts Office will deal with your claim for funding if it falls within the current tax year. But at certain times of the year you may need to make a claim which continues into the new tax year. It is very important that you provide the Accounts Office with the exact dates that your claim begins and ends in each tax year. We will then:

  • send you your funding for the current tax year within four working days of receipt of your claim, and
  • forward you the balance due for the new tax year as soon as possible after the tax year begins on 6 April.

Funding will be payable to the employer and will be sent to the usual communication address.

Claims for the current tax year

We can only pay Statutory Sick Pay advances to the end of the current PAYE month and Statutory Paternity Pay can only be paid once the baby has actually been born or adopted. We can deal with all other Statutory Payments up to four weeks in advance of the start date, if it falls within the current tax year. The tax year starts on the 6 April and runs until the following 5 April.

Funding will be payable to the employer and will be sent to the usual communication address.

Applying for funding for the current tax year - information you will need to provide

Before you can apply for funding you need to gather information about your circumstances. Gathering information now will save time as:

  • Providing this information now ensures we have the correct details from the beginning without having to contact you again in the future
  • If you apply for funding using our email system you must complete all the required details on the form in one session

You must have the following information ready:

General information

  • Employer name
  • Accounts office reference
  • Employer reference
  • Name and National Insurance number of the employee
  • The total amount you are claiming back
  • The calculation ie. the number of weeks, multiplied by the weekly rate
  • The dates for which you are claiming

Statutory Maternity Pay / Statutory Adoption Pay only

  • The date the baby is expected or the date of adoption

Statutory Paternity Pay only

  • The date of birth or date of adoption of the baby. You can only claim Statutory Paternity Pay after the baby has been born or adopted.

Where to send your funding request

By Email

You can send your request by email and we will deal with your request within four working days.

It is very important that you have all the relevant information before you start to complete your email, as you can not save the details once you have started and return to it at a later date.

Once you have gathered your details together you need to select the appropriate email option from the list below.

By emailing from the HM Revenue and Customs site your email is more secure, but our reply to you is not. This means that our email reply will not contain confidential information.

By post

Accounts Office Shipley
Victoria Street
Shipley
West Yorkshire
BD98 8AA

Accounts Office Cumbernauld
St Mungo’s Road
Cumbernauld
Glasgow
G67 1YZ

By Fax

Accounts Office Cumbernauld
01236 785251

Accounts Office Shipley
01274 539651