Skip to main content

This is a new service – your feedback will help us to improve it.

  • Help with form: Late claim for recovery of statutory payments or National Insurance contributio

    Hello. I'm filling out this form to make claim for some of the SMP. SMP couldn't be used to offset PAYE payments from tax year 2022/23. Is this the correct form to use? I just spotted this, I had to claim SMP for tax year 2021/22 and I had to send in a letter to get it paid. Is this a new method since that time? Employee received first SMP on October 2021, and it ended on June 2022. Spanning 2 tax years, the SMP for 2021/22 was receoved from HMRC already, but the SMP for 2022/23 is one I am currently filing to get back. On the form above, I am a bit stumped with the question Qualifying tax year? The clarification to the question is "the qualifying tax year is the last complete tax year before the employee’s qualifying day" which doesn't help because I don't know what qualifying day is. Also seeking clarification on these questions. Amount of SAP/SMP/SPP/ASPP paid Is the question asking me what the employee was paid. Or what the business was paid already from HMRC? Any help on this qould be appreciated.