Statutory Maternity Pay Guide for Employers (2012-2013)

Statutory Maternity Pay Guide for Employers (2012-2013)

Recovery of SMP paid in a previous tax year

If you need to recover SMP for payments made in a previous tax year, you cannot claim this from your HMRC accounts office.

As an employer you can make a claim within six years of the end of the tax year in which it was paid.

You should complete form SP32 to get the money back. You can print these forms from the HMRC website or go to

Send the completed form SP32 to:

HM Revenue & Customs
Multi Refunds
Room BP1001
Benton Park View
Newcastle Upon Tyne
NE98 1ZZ

Recovery and NICs Holiday

The amount of any SMP recovery should be calculated by reference to the total gross NICs figure before you take off the amount of NICs holiday you are entitled to withhold. For more information go to

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