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HMRC internal manual

Decisions and appeals for National Insurance Contributions and Statutory Payments

Statutory payments: Origin of dispute

Most disputes about statutory payments will start when an employee whose employer fails to pay them a statutory payment contacts

  • their local Department for Work and Pensions (DWP) (Great Britain) or Social Security Agency (SSA) (Northern Ireland) office to claim a state benefit - in such cases DWP or SSA will raise a benefit involved case and send it to Complaints and Statutory Payments Team (CASP) to investigate,
  • an HMRC Helpline or Contact Centre.

If there is a dispute between the employer and employee which cannot be cleared, the case, together with all available details, must be referred immediately to CASP.

Sometimes disputes arise when Local Compliance, Specialist Investigations or the Large Business Service find an error during an examination of an employer’s records. If the dispute cannot be resolved the Compliance Officer should refer the case to CASP.