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HMRC internal manual

Decisions and appeals for National Insurance Contributions and Statutory Payments

Statutory payments: Interested parties

When an employer is liable to pay a statutory payment there will be an employee with entitlement to receive it.

This means that in any dispute on liability or entitlement, there are always going to be two interested parties - the person liable to pay, usually the employer, and the employee.

The HMRC caseworker or decision maker should act as an impartial mediator between the employer and employee. In all cases, HMRC is required to apply the law fairly to both parties to determine the correct entitlement and liability.