HMRC have provided the following information for Advance Funding requests:

"As an alternative to writing to your Accounts Office for funding to pay SSP, SMP, SAP, or SPP, where the amount of money you need to pay out exceeds the amount of tax and NICs you will have available for the same tax month or quarter, you can, from 26 February 2007, use the structured e-mail facility on our website to send your request."

Go to http://www.hmrc.gov.uk/employers/statpayments-recovery.htm

Click on the relevant Statutory Payment i.e. SSP, SMP, SAP or SPP.

Complete the details required within the structured e-mail and send it

You will receive an acknowledgement that your request has been received and advice that it should be processed and payment issued within 4 working days