SPM211000 - Record Keeping - SMP/SAP/SPP/ShPP/SPBP: 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.