PART 4: STATUTORY PAYMENTS
and may be inspected by HMRC in the same way as a MAT B1. Where fraudulent claims are discovered by HMRC the employer will not be asked to repay SPP.
Statutory Paternity Pay Forms COPYRIGHT © 2021 THE CHARTERED INSTITUTE OF PAYROLL PROFESSIONALS SPP2 Statutory Paternity Pay Record Sheet A form designed and supplied by HMRC on Basic PAYE Tools optionally available to assist small businesses in the operation of SMP SPP1 exclusion form (ASPP1 applied to 4th April 2015 only) Must be completed and sent to an employee if not entitled to OSPP or ASPP or entitlement ceases SC3/SC4 Self-certification forms used to apply for OSPP and leave SC7/SC8/SC9 and SC10 to 4th April 2015 only ASPP3 check sheet (to 4th April 2015 only) Self-certification forms used to apply for ASPP and leave Employer check sheet for Additional Statutory Paternity Pay and additional paternity leave Advanced funding Employers who have insufficient tax, NICs and student loan repayments to fund payment of SPP may make a request for advanced funding to HMRC. This is done via https://www.gov.uk/ recover-statutory-payments on the gov.uk website. Penalties For refusal or repeated failure to: • a fine not exceeding £300 for SPP will be levied in respect of each offence. No printing, copying or reproduction permitted. pay SPP to an employee who has entitlement • produce or keep required SPP and up to 4th April 2015 ASPP records (now superseded by the standard retention of records rules), For failure to produce records, documents or to provide information the maximum penalty is £300. For fraud or negligence in respect of incorrect statements, records, documents and payments of SPP a further fine of up to £40 per day may be applied for continuance of the failure. Guidance The HMRC E19 Helpbook for Statutory Paternity Pay was abolished from 6th April 2013. Guidance can now be found at https://www.gov.uk/paternity-pay-leave. The table below indicates the appropriate dates for 2021/22.
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