This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Statutory Payments Manual

Paying and Recovering - SSP: SSP paid in previous tax year

If SSP was paid in a previous tax year, which is now closed and has not yet been recovered, the employer will need to complete an Employer Payment Summary (EPS) and Earlier Year Update (EYU) for a year they were reporting under Real Time Information (RTI) or form SP32 for non-RTI years to obtain reimbursement for SSP paid in respect of periods up to 5 April 2014.

The forms are available from GOV.UK

The completed form should be returned to HMRC, Room BP1001, Benton Park View, Longbenton, Newcastle upon Tyne, NE98 1ZZ, for action.