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HMRC internal manual

Statutory Payments Manual

From
HM Revenue & Customs
Updated
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Record Keeping - SMP/SAP/SPP/ASPP/ShPP: late recovery of Statutory Payments or NIC compensation

Form SP32 - Late claim for recovery of statutory payments or NIC compensation

This form is used by an employer to recover from HMRC or claim NIC compensation on statutory payments they provided to an employee in a previous tax year when they did not operate PAYE in real time.

Form SP32 is available on GOV.UK