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HMRC internal manual

Statutory Payments Manual

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

If SMP/SAP/SPP/ShPP 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). For a previous year where they did not report under RTI they should complete form SP32 to obtain reimbursement.

The SP32 forms are available from GOV.UK

The completed form should be returned to HMRC, National Insurance Contributions and Employer Office (NIC&EO), Multi Refunds, Employer & Business Group, Room BP2001, Benton Park View, Longbenton, Newcastle upon Tyne, NE98 1ZZ, for action.