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Article Index
Statutory Maternity Pay Guide for Employers (2012-2013)
Introduction to SMP Guide for Employers
SMP forms you may need
Flowchart – Operating the SMP Scheme
Terms used in this Guide
General information
Has your employee given you the right evidence within the time limits?
Has your employee been employed by you long enough?
How to work out the relevant period
Has your employee given you sufficient notice?
Keeping in Touch (KIT) days
When does SMP stop?
Recovering SMP
Get help with statutory payments funding
Recovery of SMP paid in a previous tax year
Keeping Records
Specific employments
Exceptions to the normal conditions for SMP
Quick method for calculating Average Weekly Earnings (AWE)
Checksheet for monthly paid – how to work out AWE
Employee not paid in a regular pay pattern
Your employee has more than one job with you
How to Recalculate your employee’s AWE
Your employee disagrees with your decision on their SMP entitlement
SMP Checksheets - Not an Employer before Qualifying Week
List of countries in the European Economic Area (EEA)
Tables: Important Dates for SMP and Maternity Leave

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

Labels: Maternity Pay