Reclaim Statutory Maternity Pay for Employee (Small Ltd Company)

Hi, I have an employee who had a baby in May 2024 and has been on Maternity Leave with full salary since then. While doing the accounts, my accountant told me that I have not been claiming the mandatory SMP from HMRC. Can you advise how these can be claimed for previous months using HMRC's Basic PAYE Tools - RTI software. When I go into 'Add Recoverable Amount', the text states you can claim for the past month here. My second question is that the I am not expecting any liabilities to be paid to HMRC in the tax year 2024 - 2025. How can the SMP payments be claimed. Thanks.

Hi ,
 

Yes, you can submit an EPS reporting the recovery amounts for the current tax year, this will generate a credit on your PAYE account. As you haven't done this so far, we would advise you to put the year to date recovery amount on the next EPS you send. Here is advice on how to submit an EPS through BPT - : Send an Employer Payment Summary using Basic PAYE Tools  . Also, if you do not have any liabilities to offset this credit in the current year, you can apply for advance funding - you can do that here: Get financial help with statutory pay   . Thank you .