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HMRC internal manual

Statutory Payments Manual

HM Revenue & Customs
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Paying and Recovering - SMP/SAP/SPP/ASPP/ShPP: deductions

SMP/SAP/SPP/ShPP are a replacement of earnings, not a benefit, so any deductions which the employer would normally lawfully make from wages can also be made from these. This includes:

  • tax and NICs
  • superannuation
  • an overpayment of wages
  • trade union subscriptions
  • pension contributions.


Deductions which cannot be made from Statutory Payments

Deductions such as the following cannot be made from SMP/SAP/SPP/ShPP:

  • Attachment of Earnings Orders, including Council Tax Orders
  • Deductions of Earnings Orders for Child Maintenance and Enforcement Commission (in Scotland, Arrestment of Earnings Orders)

If in doubt contact PT CPP Statutory Payments (Technical) Team for advice.