SPM211000 | Record Keeping - SMP/SAP/SPP/ShPP/SPBP/SNCP: late recovery of Statutory Payments or NIC compensation

For an employer to recover from HMRC or claim NIC compensation on statutory payments they provided to an employee in a previous tax year 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.