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SMP payment

Hi,

I'm seeking advice on SMP reclaim and procedure for reclaiming paid SMP.

This is for a small company with PAYE liability of around £20K per annum.  I understand that it's possible to reclaim SMP paid to staff from HMRC. What are the processes involved in doing so? Also is it possible to claim SMP paid last year -2010/11.

Many thanks in advance for your feedback 

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Here's the link to the HMR&C web page

this should help

http://www.hmrc.gov.uk/paye/employees/statutory-pay/smp-calc.htm

Polly

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