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  1. Home
HMRC internal manual

Statutory Payments Manual

From:
HM Revenue & Customs
Published
15 April 2016
Updated:
6 April 2025 - See all updates
  1. Back to contents

SPM210000 - Record Keeping - contents

  1. SPM210100
    SSP - employer’s basic records
  2. SPM210200
    SSP - wage records
  3. SPM210300
    SSP - voluntary records
  4. SPM210400
    SSP - end of year returns
  5. SPM210500
    SMP/SAP/SPP/SPBP - employer’s record sheet
  6. SPM210600
    SMP/SAP/SPP - form P11 deductions working sheet
  7. SPM210700
    SMP/SAP/SPP - form P14 end of year summary
  8. SPM210800
    SMP/SAP/SPP - form P35 end of year declaration and certificate
  9. SPM210900
    SMP/SAP/SPP - payslip booklet and form P32
  10. SPM211000
    SMP/SAP/SPP/SPBP - form SP32 late recovery of statutory payments or NIC compensation
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