SPM180400 | Paying and Recovering - SSP: SSP paid in previous tax year

If SSP 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) or they should offset any amount owed off their PAYE bill, if they cannot do this then send in their calculation and amount owed to

PT Operations

North East England

HM Revenue and Customs

BX9 1BX

United Kingdom

Or call Employer Helpline on 0300 200 3200.