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

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