Percentage Threshold Scheme
06 February 2014
Further to previous news items regarding the PTScheme and SSP recovery, we were asked by a member how this would be paid if using the SP32.
HMRC has confirmed that PTS recovered through the SP32 process will repaid by way of Payable Order. It will not be set-off against the current tax year.
Previous related CIPP news
- Recovering arrears of Statutory Sick Pay from 6 April 2014-15 - 30 January 2014
- Recovering SSP through the Percentage Threshold scheme - 10 January 2014
- Abolition of the PTS and requirement to keep SSP records from April 2014 - 20 December 2013