SPM10970 - Statutory Sick Pay - Recovery of SSP: SSP paid in previous tax year

If SSP was paid in a previous tax year, which is now closed and has not yet been recovered, the employer will need to complete form SP32 to obtain reimbursement.

The forms are available from the:

• HMRC website, and
• Employers Orderline, telephone number 0845 7 646 646.

The completed form will be returned to HMRC, NIC&EO, CORT Multi-erroneous, Room BP1001, Benton Park View, Longbenton, Newcastle upon Tyne, NE98 1ZZ, for action, see SPM70135.