Late claim for recovery of statutory payments or National Insurance contributions (NICs) compensation. When to use this form. Further information

Transcription

1 Late caim for recovery of statutory payments or Nationa Insurance contributions (NICs) compensation When to use this form Ony use this form if you have paid Statutory Adoption Pay (SAP), Statutory Maternity Pay (SMP), Ordinary Statutory Paternity Pay (OSPP), Additiona Statutory Paternity Pay (ASPP) or Statutory Sick Pay (SSP), to empoyees in a previous tax year but you did not: recover the statutory payments, or caim NICs compensation on SAP/SMP/OSPP/ASPP. To find out if you are entited to NICs compensation: for SAP, see E16 Empoyer Hepbook for Statutory Adoption Pay for SMP, see E1 Empoyer Hepbook for Statutory Maternity Pay for OSPP and ASPP, see E19 Empoyer Hepbook for Ordinary and Additiona Statutory Paternity Pay. Do not use this form if: you have paid the SAP, SMP, OSPP, ASPP or SSP in the current tax year, or you have decared the amount on your P3 as recovered by mistake even if the statutory payment is due for a previous tax year. Pease check your P3 before competing this form to make sure that the Statutory Payment you now want to recover has not aready been shown as recovered. If you have shown the Statutory Payment on your P3 as being recovered and have not actuay recovered this in the tax year, pease contact HMRC Empoyer Office Chiingham House Benton Park View Longbenton NEWCASTLE UPON TYNE NE98 1ZZ Empoyer Hepine number for advice. Do not use this form when contacting the above office where your P3 shows the Statutory Payment as being recovered. How to fi in this form You must enter your PAYE reference number in the box on page 2. Late recovery of SAP, SMP, OSPP, ASPP or NICs compensation If your caim is for the recovery of SAP, SMP, OSPP and ASPP, fi in coumns 1 to 8 in Part 1 on page 2. If you are entited to NICs compensation, fi in coumns 1 to 9 in Part 1 on page 2. The quaifying tax year for SMP purposes (coumn on page 2) is the ast compete tax year before the empoyee s quaifying week. See Empoyer Hepbooks E1, E16 or E19 for hep in working out these dates. You can aso use the information from your SAP, SMP, OSPP or ASPP record sheets, forms SAP2, SMP2, OSPP2, ASPP2 or equivaent to hep you fi in this form. Late recovery of SSP If your caim is for the recovery of SSP: fi in a the coumns in Part 2 on page 3 take the information for coumns and 6 from form SSP2 or equivaent fi in a the coumns in Part 3 on page 4 (but ony for the month(s) in which the ate SSP you are recovering was actuay paid). In coumn 2, enter the gross NICs iabiity for a your empoyees. In coumn 3, mutipy coumn 2 by 13%, then enter this in coumn 3. This is the amount of SSP that you have to fund yoursef. In coumn 4, enter the amount of SSP paid to your empoyees. Where the amount in Coumn 4 is greater than that in Coumn 3 for the same tax month, you can caim the difference in coumn 6 after deducting any SSP aready recovered in Coumn. Further information You can get further information about SAP, SMP, SSP, OSPP or ASPP by phoning the Empoyer Hepine on To downoad this form go to When we are processing your form we may need to contact you to request additiona information to hep us substantiate your caim. If you have fied any part of this form in incorrecty, incuding any of the amounts shown on the form, this wi be returned for you to correct. Penaties Penaties may be charged where a person obtains, either frauduenty or negigenty, incorrect funding of statutory adoption, ordinary paternity, additiona paternity, maternity or sick pay. Rea Time Information (RTI) If you are an empoyer using RTI then do not use this form to caim a refund for any period you have submitted an Empoyment Payment Summary (EPS). For more information go to which wi te you what you need to do. Pease turn over SP32 1 HMRC 12/12

2 3 2 Your caim What is your PAYE reference number? (See your paying in sip.) Part 1 Late recovery of SAP/SMP/OSPP/ASPP or NICs compensation on SAP/SMP/OSPP/ASPP ony (see part 2, page 3 for SSP) Recovery may ony be made within six years of the end of the tax year payment was made Empoyee s name Nationa Insurance number Empoyee s date of birth SAP/SMP/OSPP/ ASPP paid SAP/SMP/OSPP/ ASPP you are caiming 1 9 Quaifying tax year which SAP/ SMP/OSPP/ ASPP was paid 6 NICs compensation you are caiming Totas Enter type of SP

3 Part 2 Late recovery of SSP Empoyee s name Nationa Insurance number Month in was due was paid was paid SSP paid Tota 3 Pease turn over

4 4 Part 3 Gross NICs and SSP payments Apri May June Juy August September October November December January February March 1 Tax month 2 Tota gross NICs iabiity for each tax month 3 13% threshod of tota gross NICs paid in Coumn 2 4 SSP payments made to a empoyees in each tax month (if the amounts of SSP paid in Coumn 4 is greater than the amount shown in Coumn 3, for the same tax month you can recover the difference at Coumn 6) SSP aready recovered under the Percentage Threshod Scheme (PTS) 6 SSP you are caiming (this shoud be the difference after deductions in Coumns 4 and ) Tota

5 Part 4 Decaration I/We caim SAP/SMP/SSP/OSPP/ASPP reimbursement or NICs compensation for SAP/SMP/OSPP/ASPP of shown in Parts 1 and 3 of this form. I/We decare that the particuars on this form are correct to the best of my/our knowedge and beief and that the amounts shown have not been, and wi not, be shown on the P3 Empoyer Annua Return for any tax year, and have not been previousy reimbursed or credited by HM Revenue & Customs Accounts Office as advance funding. I/We understand that the information submitted is subject to checking by HM Revenue & Customs and if the caim is found to be incorrect any subsequent over recovery wi need to be repaid. What to do next Once you have fied in a the parts that appy to you, check that you have entered the amount caimed in Part 4 foowed by: your signature your fu name in capitas your business name, address, phone number and empoyer s stamp. Then send the form to: HM Revenue & Customs Nationa Insurance Contributions & Empoyer Office Muti Refunds BP1001 Benton Park View NEWCASTLE UPON TYNE NE98 1ZZ Empoyer s signature(s) Empoyer s name(s) in capitas Business name Address Postcode Empoyer s stamp Daytime phone number incuding nationa diaing code Date