SPM181300 - Paying and Recovering- SMP/SAP/SPP/ShPP/SPBP: SP paid in previous tax year

If SMP/SAP/SPP/ShPP/SPBP was paid in a previous tax year, which is now closed and has not yet been recovered, the employer will need to take one of the following actions depending on when the error occurs:

  • If the employer reported the wrong pay or deductions in the 2021/2022 or later tax year it can be corrected by submitting another FPS with the correct year to date figures.
  • If the employer reported the wrong pay or deductions in the 2019/2020 or 2020/2021 tax years, this can be corrected by submitting an Earlier Year Update (EYU) or a further FPS with the correct year to date figures.
  • For earlier tax years, send an EYU showing the difference between what you originally reported and the correct figure.  An EYU can only be used for tax years when an employer was reporting online in real time.

For a previous year they should offset any amount owed off their PAYE bill, if they cannot do this then send in their calculation and amount owed to

PT Operations

North East England

HM Revenue and Customs

BX9 1BX

United Kingdom

Or call Employer Helpline on 0300 200 3200.