Statutory Paternity Pay (SPP) on P60

badbadraccoon

Hi,

My daughter was born in 2008 and my husband received Statutory Paternity Pay. We've just noticed on an old P60 Tax Year to 5 April 2009 that the Statutory Paternity Pay (SPP) box says 0. Could he be due some tax back for that year?

Thanks.

Mikeyorks

Bit unclear why you think that would generate a refund. Presumably the SPP was just bundled in with normal pay.

Post the P60 figures (pay / tax / Code) and someone will tell you if it all adds up. Helpful if you can qualify if the SPP is included in the gross pay?

badbadraccoon

Sorry, I thought the 1st £100 of each week the SPP is received was not counted. Total pay 11688.50, tax deducted 1117.80, NI 690.36, Tax code 609L. The SPP is included in the total pay figure. Thanks.

Mikeyorks

badbadraccoon wrote: »

Sorry, I thought the 1st £100 of each week the SPP is received was not counted.

As far as I'm aware it's subject to tax / NI in the same way as everything else. Perhaps the '£100' comes from the normal personal allowance that would be allocated against it (£117pw tax free in your OH's case for that year).

The P60 figures work out precisely for 08-09 (adjusted slightly as your OHs Code is £60 above the norm (uniform allowance?)) - so there shouldn't be a refund due.

A few FAQs on SPP here. Figures will be current year :

http://www.hmrc.gov.uk/employers/spp-faq.htm