SPM70105 - Payments - Payments to the employer: Overview

HM Revenue & Customs are responsible for:

• reimbursing employers when it is not possible for the employer to recover the amount due to them from their normal payments to Accounts Office (AO)
• making an advance payment of all or some of a statutory payment with the exception of SSP to the employer to enable them to pay their employee.

See SPM21200 

Depending on the circumstances the HMRC office responsible for making the payments are as follows:

• Refunds Group, Benton Park View, for payments to be made to employers who apply for reimbursement after their PAYE scheme for the year of payment of the statutory payment has been closed, see SPM70135 
• AO for advance funding of OSPP, ASPP, SAP and SMP
• AO advance payments to employers who know they are entitled to recover SSP but will not have enough NICs and tax to recover it from.