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.