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HMRC internal manual

Statutory Payments Manual

Record Keeping - SMP/SAP/SPP/ShPP: form P14 end of year summary

At the end of each tax year the employer must complete form P14 or substitute for each employee whose earnings reached the National Insurance Lower Earnings Limit (LEL). This is a summary of the information the employer has recorded throughout the year on each P11.

Employers only need to record the total amount of SMP, SAP, SPP, and ShPP paid and, if appropriate, NICs compensation recovered.

From the 2013-14 tax year employers started reporting their PAYE payroll information through Real Time Information (RTI) by submitting a Full Payment Submission (FPS) and/or Employers Payment Summary (EPS), form P14 should not be submitted.

For 2014-15 onwards form P14 will only be used by employers exempt from online filing.