SPM70135 - Payments - Payments to the employer: Reimbursement for a previous tax year

Statutory payment has been made for a previous tax year

If SSP, SMP, OSPP, ASPP and SAP payments which have been made need to be recovered from a previous tax year the employer should complete form SP32 to obtain reimbursement. The forms are available from the:

• HMRC website, and
• Employers Orderline.

Completed SP32 forms should be sent to:

HMRC, National Insurance Contributions and Employer Office (NIC&EO)Refunds Group Contributor Group, Room BP1001, Benton Park View, Newcastle upon Tyne, NE98 1ZZ.

Statutory Payment due but not yet made and relevant to a previous tax year

For SSP, SMP, OSPP, ASPP and SAP payments which have not yet been made and the employer estimates that there will be insufficient deductions to cover the statutory payment they need to apply to their HMRC Accounts Office in writing for a advance. They cannot apply online in these circumstances.