AMC1 FCL.050 Recording of flight time
(b) Logging of time:
(1) PIC flight time:
(i) the holder of a licence may log as PIC time all of the flight time during which he or she is the PIC;
(4) instruction time: a summary of all time logged by an applicant for a licence or rating as flight instruction, instrument flight instruction, instrument ground time, etc., may be logged if certified by the appropriately rated or authorised instructor from whom it was received;
etc
I'm sure you meant 'not SPA',
No, if an aircraft is deemed to be complex enought to require two pilots it would not be certificated as SEP!