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Reclaim statutory payments or National Insurance contributions (SP32)

Make a late claim to recover statutory payments or get National Insurance contributions compensation for a previous year as an employer.

Updates to this page

From:
HM Revenue & Customs
Published:
4 April 2014
Last updated:
23 March 2020
Show all updates

  1. Statutory Sick Pay can no longer be recovered. Additional Statutory Paternity Pay has been replaced with Shared Parental Pay.

  2. Welsh version of the SP32 has been added.

  3. The 2015 to 2016 form has been added to this page.

  4. First published.

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This page has been withdrawn because it’s out of date.

Find out how to reclaim statutory payments or National Insurance contributions by reading Fix problems with running payroll — you paid HMRC the wrong amount.

Documents

Recovery of statutory payments or National Insurance contributions compensation

Ref: SP32

https://public-online.hmrc.gov.uk/lc/content/xfaforms/profiles/forms.html?contentRoot=repository:///Applications/SpecPersTax_A/1.0/SP32_20156&template=SP32.xdp

Details

Use this form if you have paid:

  • Statutory Maternity Pay
  • Statutory Paternity Pay
  • Shared Parental Pay
  • Statutory Adoption Pay

Don’t use this form:

You can only reclaim payments within 6 years from the end of the tax year payment was made.

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