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