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HMRC internal manual

Appeals reviews and tribunals guidance

First - tier and Upper Tribunals: Preparing for tribunal: Interdependent decisions, NICs, employment status or statutory payment decisions

Some decisions HMRC issues are interdependent, such as decisions notified to the employer and employee in statutory payments cases.

Appeals against statutory payments decisions

The tribunals caseworker should be aware that any delay in dealing with an appeal can result in a delay in paying the employee’s statutory payments. Although many appeals against statutory payments decisions involve a single worker/employee the decision may affect more than one employee. If there is a dispute which results in several workers/employees being affected any delay could result in a delay in paying statutory payments to all the affected employees. Therefore, where appropriate, the tribunals caseworker should ask the tribunal to hear all related cases together.