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HMRC internal manual

Statutory Payments Manual

HM Revenue & Customs
, see all updates

Paying and Recovering - contents

  1. SPM180100
    SSP historical information
  2. SPM180200
    SSP an overview of the Percentage Threshold Scheme (PTS)
  3. SPM180300
    SSP employers with more than one PAYE scheme
  4. SPM180400
    SSP paid in previous tax year
  5. SPM180500
    SMP/SAP/SPP/ASPP/ShPP rounding rules
  6. SPM180600
    SMP/SAP/SPP/ASPP/ShPP how employers can recover
  7. SPM180700
    SMP/SAP/SPP/ShPP advance funding
  8. SPM180800
    SMP/SAP/SPP/ShPP how does an employer apply for advance funding
  9. SPM180900
    SMP/SAP/SPP/ShPP how much advance funding can an employer apply for
  10. SPM181000
    SMP/SAP/SPP/ASPP/ShPP employer fails to pay SP following advance funding
  11. SPM181100
    SSP/SMP/SAP/SPP/ASPP/ShPP employer fails to make a Statutory Payment
  12. SPM181200
    SSP/SMP/SAP/SPP/ShPP insolvent employer
  13. SPM181300
    SMP/SAP/SPP/ASPP/ShPP paid in previous tax year
  14. SPM181400
    SMP/SAP/SPP/ASPP/ShPP recovering the additional SP paid as a result of backdated pay award
  15. SPM181500
    SMP/SAP/SPP/ShPP who is the employer
  16. SPM181600
    SMP/SAP/SPP/ShPP holding company
  17. SPM181700
    SMP/SAP/SPP/ShPP agents
  18. SPM181800
    SMP/SAP/SPP/ShPP concurrent employment with different employers and earnings are aggregated
  19. SPM181900
    SMP/SAP/SPP/ShPP sole owner of more than one business
  20. SPM182000
    SMP/SAP/SPP/ASPP/ShPP Small Employer’s Relief (SER) definition of a small employer
  21. SPM182100
    SMP/SAP/SPP/ASPP/ShPP Small Employer’s Relief (SER) annual threshold
  22. SPM182200
    SMP/SAP/SPP/ASPP/ShPP Small Employer’s Relief (SER) employer for less than 12 months in the qualifying tax year
  23. SPM182300
    SMP/SAP/SPP/ASPP/ShPP time and manner of payment
  24. SPM182400
    SMP/SAP/SPP/ASPP/ShPP deductions
  25. SPM182500
    SMP/SAP/SPP/ASPP/SHPP paying as a lump sum
  26. SPM182600
    SMP/SAP/SPP/ASPP/ShPP offsetting against other payments
  27. SPM182700
    SMP/SAP/SPP/ASPP/ShPP payment to a third party
  28. SPM182800
    SMP/SAP/SPP/ASPP/ShPP payment after a formal decision