According to https://www.gov.uk/guidance/claim-back-statutory-sick-pay-paid-to-employ... claims for Coronavirus SSP have to be made online. I assumed they would work like the old scheme: you deducted them from PAYE and applied for funding if the deduction was more than the PAYE due. That was logical and easy to operate. So why have HMRC decided we need to claim online? What about accountants that handle the payroll for clients - will the accountant be able to claim or will the employer have to claim?