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SPM180000 | Paying and Recovering - contents

From HM Revenue & Customs · Statutory Payments Manual

Contents29 entries

  1. SPM180100Paying and Recovering - SSP: historical information
  2. SPM180200Paying and Recovering - SSP: an overview of the Percentage Threshold Scheme (PTS) Historical Information
  3. SPM180250Paying and recovering: SSP: reclaiming for coronavirus (COVID-19) related absence (Historical Information)
  4. SPM180300Paying and Recovering - SSP: employers with more than one PAYE scheme
  5. SPM180400Paying and Recovering - SSP: SSP paid in previous tax year
  6. SPM180500Paying and Recovering - SMP/SAP/SPP/ShPP/SPBP/SNCP: rounding rules
  7. SPM180600Paying and Recovering - SMP/SAP/SPP/ShPP/SPBP/SNCP: how employers can recover
  8. SPM180700Paying and Recovering - SMP/SAP/SPP/ShPP/SPBP/SNCP: advance funding
  9. SPM180800Paying and Recovering - SMP/SAP/SPP/ShPP/SPBP/SNCP: how does an employer apply for advance funding
  10. SPM180900Paying and Recovering - SMP/SAP/SPP/ShPP/SPBP/SNCP: how much advance funding can an employer apply for
  11. SPM181000Paying and Recovering - SMP/SAP/SPP/ShPP/SPBP/SNCP: employer fails to pay SP following advance funding
  12. SPM181100Paying and Recovering - SSP/SMP/SAP/SPP/ShPP/SPBP/SNCP: employer fails to make a Statutory Payment
  13. SPM181200Paying and Recovering - SSP/SMP/SAP/SPP/ShPP/SPBP/SNCP: Insolvent employer
  14. SPM181300Paying and Recovering- SMP/SAP/SPP/ShPP/SPBP/SNCP: SP paid in previous tax year
  15. SPM181400Paying and Recovering - SMP/SAP/SPP/ShPP/SPBP/SNCP: recovering additional SP paid as a result of a backdated pay award
  16. SPM181500Paying and Recovering - SMP/SAP/SPP/ShPP/SPBP/SNCP: who is the employer
  17. SPM181600Paying and Recovering - SMP/SAP/SPP/ShPP/SPBP/SNCP: holding company
  18. SPM181700Paying and Recovering - SMP/SAP/SPP/ShPP/SPBP/SNCP: agents
  19. SPM181800Paying and Recovering - SMP/SAP/SPP/ShPP/SPBP/SNCP: concurrent employment with different employers and earnings are aggregated
  20. SPM181900Paying and Recovering - SMP/SAP/SPP/ShPP/SPBP/SNCP: sole owner of more than one business
  21. SPM182000Paying and Recovering - SMP/SAP/SPP/ShPP/SPBP/SNCP: Small Employers’ Relief (SER) definition of small employer
  22. SPM182100Paying and Recovering - SMP/SAP/SPP/ShPP/SPBP/SNCP: Small Employer’s Relief (SER) annual threshold
  23. SPM182200Paying and Recovering - SMP/SAP/SPP/ShPP/SPBP/SNCP: Small Employers' Relief (SER) employer for less than 12 months in the qualifying tax year
  24. SPM182300Paying and Recovering - SMP/SAP/SPP/ShPP/SPBP/SNCP: time and manner of payment
  25. SPM182400Paying and Recovering - SSP/SMP/SAP/SPP/ShPP/SPBP/SNCP: deductions
  26. SPM182500Paying and Recovering - SMP/SAP/SPP/ShPP/SPBP/SNCP: paying as a lump sum
  27. SPM182600Paying and Recovering - SSP/SMP/SAP/SPP/ShPP/SPBP/SNCP: offsetting against other payments
  28. SPM182700Paying and Recovering - SMP/SAP/SPP/ShPP/SPBP/SNCP: paying to a third party
  29. SPM182800Paying and Recovering - SMP/SAP/SPP/ShPP/SPBP/SNCP: paying after a formal decision