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HMRC internal manual

Decisions and appeals for National Insurance Contributions and Statutory Payments

From
HM Revenue & Customs
Updated
, see all updates

Disputes outside HMRC jurisdiction

HMRC has no authority to settle disputes about

  • employment issues, for example

    • annual or statutory leave
    • unfair dismissal
    • notice

    • benefit entitlement.

All employment issues are the responsibility of the Department for Business, Innovation & Skills (BIS) in Great Britain, formerly Business Enterprise and Regulatory Reform (BERR). In Northern Ireland it is the Department for Employment and Learning (DELNI).

Employers and their workers can get help from the

* Advisory, Conciliation and Arbitration Service (ACAS) in Great Britain, or
* Labour Relations Agency (LRA) in Northern Ireland

to help resolve disputes.

All claims to benefit or queries about entitlement are dealt with by Jobcentre Plus or, in Northern Ireland, the Jobs and Benefits office.

### Employee dismissed to avoid paying statutory payments

An employee may be entitled to statutory payments if their dismissal was to avoid paying SSP, see SPM10810.