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Covid SSP claim - client not eligible

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I know it's been mentioned previously that HMRC have restricted the claims for Covid SSP to only those for which there is a paye scheme in place on 28th February last year.  I have two clients who wish to claim back SSP, one with a scheme that started last November and one that started recently.  If I try to make a claim it just says not eligible.  Given that paying SSP is a legal requirement to those employees who qualify, is their any legal justification for this HMRC refusal?

All I can find so far is the regs, which simply say that SSP should be paid from day 1 rather than day 4, should they still be isolating on the 4th day.

 

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By Wanderer
14th Sep 2021 18:17

legerman wrote:

Given that paying SSP is a legal requirement to those employees who qualify, is their any legal justification for this HMRC refusal?

Yes.
It's fundamentally different isn't it?
SSP is a legal requirement & can't be reclaimed.
Cornavirus related SSP can.
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Replying to Wanderer:
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By legerman
14th Sep 2021 18:51

Wanderer wrote:

legerman wrote:

Given that paying SSP is a legal requirement to those employees who qualify, is their any legal justification for this HMRC refusal?

Yes.
It's fundamentally different isn't it?
SSP is a legal requirement & can't be reclaimed.
Cornavirus related SSP can.

But only if there was a PAYE scheme in place at the end of February 2020
My question is can HMRC impose that requirement? (I'm not sure where to look for the treasury directive on this)

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Replying to legerman:
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By Hugo Fair
14th Sep 2021 19:18

https://www.gov.uk/government/publications/treasury-direction-made-under... if you really want to trawl through all iterations of the Treasury Directive.

Wanderer's point (I presume) is that the base rules for SSP (including the legal requirement to pay SSP to certain employees in certain circumstances) had nothing about reclaiming anything.
So the later Coronavirus bits are all specific additions to those rules ... and can be whatever is stated in the Directive (whether you perceive them as imposed or as granted by HMRC is really neither here nor there).

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Replying to legerman:
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By Wanderer
14th Sep 2021 19:59

HMRC don't impose any such requirement, it's not within their gift to.

It's all about the law:-
https://www.legislation.gov.uk/uksi/2020/512/contents

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Replying to Wanderer:
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By legerman
14th Sep 2021 22:46

Wanderer wrote:

HMRC don't impose any such requirement, it's not within their gift to.

It's all about the law:-
https://www.legislation.gov.uk/uksi/2020/512/contents

Ah thanks, that's what I was looking for. Unfortunately, it is in the legislation.

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By SXGuy
15th Sep 2021 08:15

No one stopping you paying ssp. What you are stopped from doing is claiming it back. Which is no different to how its been for a few years now. Right?

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