How to reclaim SMP from a previous tax year

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I'm currently doing a set of accounts where it's become clear the client has not submitted EPSs to reclaim SMP they are due, unfortunately it spans the tax year.

I don't really deal with payroll submissions on an everyday basis, what's the best way to reclaim the SMP for the prior tax year? (They use Sage for their payroll if that makes a difference).

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Tom McClelland
By TomMcClelland
31st Jan 2018 14:24

You can file EPS's for prior tax years, but I can't comment on the exact mechanism for doing this in Sage. Whatever figures are on the EPS will replace figures filed previously (or replace zero, obviously, if no EPS was filed for the month(s) in question)

This will throw up an anomaly however, if the FPS's filed last year didn't also show that SMP was being paid to the employee in question, so you would probably also need to file an EYU for the employee.

Thanks (1)
Replying to TomMcClelland:
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By SkyBlue22
31st Jan 2018 14:55

Thanks, the employee did receive the SMP and that is shown on the payroll reports, it's the reclaim that they didn't do.

Could it be done under one EPS or would it need to be one each month that the employee received SMP?

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Replying to SkyBlue22:
RLI
By lionofludesch
31st Jan 2018 14:57

I think one will do.

I've not done this for SMP but it worked for CIS.

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Replying to lionofludesch:
Tom McClelland
By TomMcClelland
31st Jan 2018 15:21

lionofludesch wrote:

I think one will do.

I've not done this for SMP but it worked for CIS.

Yes, that's likely to be OK. EPS's are filed cumulatively for the PAYE year so simply file the total reclaim in the final month.

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